Click the "Modify" button at the top left to modify it, but it cannot be modified by itself after complete declaration. You have to go to the declaration hall to make corrections, and remember to bring your official seal and tax registration certificate. You need to fill in the application form every other month, and then go to a special administrator for approval.

Accounting treatment after enterprise income tax is settled.

(A) for-profit enterprises accounting adjustment

1. Accounting adjustment of permanent variance

(1) When the taxable income increases more than decreases, the following treatment shall be made according to the difference between them:

Step 1: Supplement "Enterprise Income Tax Payable":

Debit: previous year's profit and loss adjustment

Loan: tax payable-enterprise income tax payable

Step 2: Retroactive adjustment

Debit: profit distribution-undistributed profit

Excess function

Credit: adjustment of profit and loss in previous years

(2) When the increase of taxable income is less than the decrease, the following treatment shall be made according to the difference between them:

Step 1: offset the accrued "payable enterprise income tax".

Loan: Taxes payable-Income tax payable (red)

Credit: adjustment of profit and loss in previous years

Step 2: Retroactive adjustment

Debit: previous year's profit and loss adjustment

Loan: Profit Distribution-Undistributed Profit

Excess function

2. Accounting adjustment of temporary differences

(1) Accounting adjustment of taxable temporary differences (supplementary confirmation of "deferred income tax liabilities" and reduction of "enterprise income tax payable"):

Loan: Taxes payable-Income tax payable (red)

Credit: deferred income tax liabilities

(2) Accounting adjustments that can offset temporary differences (supplementary recognition of "deferred income tax assets" and supplementary provision of "enterprise income tax payable"):

Not all "deductible temporary differences" should be recognized as "deferred income tax assets", and professional judgment should be made according to the principle of prudence. For temporary differences that may not be deductible in future years, "deferred income tax assets" should not be recognized. For example, if the annual advertising fee and business promotion fee of an enterprise exceed the standard, it can be deducted before tax in future years in theory, but in fact, because it exceeds the standard every year, there is no such opportunity, so the "deferred income tax assets" cannot be recognized.

Therefore, the accounting adjustment that can deduct temporary differences needs to be divided into two situations.

The first case: the difference that can be deducted in future years.

Debit: deferred income tax assets

Loan: tax payable-enterprise income tax payable

The second case: the difference that may not be deducted in future years.

Step 1: Supplement "Enterprise Income Tax Payable"

Debit: previous year's profit and loss adjustment

Loan: tax payable-enterprise income tax payable

Step 2: Retroactive adjustment

Borrow: surplus reserve

Profit distribution-undistributed profit

Credit: adjustment of profit and loss in previous years

(2) Accounting adjustment of loss-making enterprises

Enterprises applying accounting standards for business enterprises may not pay taxes because of losses, but accounting adjustments may also occur.

1. For permanent differences

Enterprises do not need to make accounting treatment, and when they make up for losses in the future, they can make up for them according to the losses confirmed by the final settlement of income tax this year.

2. For temporary differences

(1) Accounting treatment of temporary tax difference:

Debit: profit and loss adjustment of previous years-income tax expense

Credit: deferred income tax liabilities

(2) Accounting treatment of deductible temporary differences (to the extent that the enterprise has enough income to deduct in the future):

Debit: deferred income tax assets

Credit: profit and loss adjustment of previous years-income tax expense

How to cancel the annual report of enterprise income tax? If you want to cancel the annual report of enterprise income tax, it depends on whether you can deduct the tax. If the tax bureau does not deduct it, it can cancel it according to the method introduced in this article. If the tax has been deducted, it will be much more troublesome to handle. At that time, the finance department asked the staff of the tax bureau to see how to deal with it.