In China, the tax paid by tax inspection can't be deducted before tax when filing enterprise income tax. The tax paid back by tax inspection is the unpaid tax found by the tax authorities after checking the enterprises according to law, and the enterprises need to pay it after receiving the notice from the tax authorities.

In general, the pre-tax deduction of enterprise income tax refers to the expenses and costs that can be deducted when calculating the taxable income of enterprises. The tax paid by tax inspection does not belong to these deductible expenses.

The tax paid by tax inspection is mainly paid after checking the tax that the enterprise has not declared or declared incorrectly before, which is different from the normal operating costs and expenses, so it cannot be used as the pre-tax deduction item of enterprise income tax.

If the enterprise receives the inspection notice from the tax authorities and needs to pay back the tax, it is suggested that the enterprise cooperate with the tax authorities for verification in time and pay the overdue tax in accordance with relevant laws and regulations. At the same time, you can consult a professional tax consultant to understand the specific tax policy and ensure the compliance of enterprises in taxation.

The above contents are carefully arranged by Pig Bajie. com, hoping to help you.