Final settlement refers to the taxpayer's calculation of taxable income and income tax payable for the whole year in accordance with tax laws, regulations, rules and other relevant provisions of enterprise income tax within the specified period after the end of the tax year. According to the income tax paid in advance on a monthly or quarterly basis, the taxpayer determines the amount that should be supplemented or refunded in the year, fills in the annual enterprise income tax return form, submits the annual enterprise income tax return form to the competent tax authorities, and provides relevant information required by the tax authorities for final settlement of the annual enterprise income tax.

The final settlement report is an enterprise income tax audit report issued by a tax agency (tax-related legal accounting firms have no right to issue reports) after a comprehensive audit of enterprise income tax.

According to the provisions of the enterprise income tax law, enterprises should submit the annual enterprise income tax return to the tax bureau before May 3 1 of the following year to settle the tax refund. The materials submitted include the paper data and electronic data of the annual enterprise income tax return, as well as the verification report on the final settlement and payment of enterprise income tax issued by the intermediary agency (commonly known as the audit report).

According to the fifth paragraph of Article 8 of the Administrative Measures for the Settlement and Payment of Enterprise Income Tax, if an intermediary agency is entrusted to file tax returns, it shall issue an agency contract signed by both parties, and attach a report issued by the intermediary agency including items, reasons, basis, calculation process, adjusted amount and other contents.

There are two ways to collect enterprise income tax: one is to collect by auditing accounts, and the other is to collect by verification.

Audit collection enterprise

Materials to be submitted:

1. People's Republic of China (PRC) annual enterprise income tax return (Class A, version 20 14), with financial statements.

2. Annual related party transaction report of China enterprises.

3. Relevant information of the record items.

4. Resident enterprises that implement summary tax payment shall submit:

5. If an intermediary agency is entrusted to file tax returns, it shall issue an agency contract signed by both parties, and attach a report issued by the intermediary agency, including the items, reasons, basis, calculation process and amount of tax adjustment.

6. If an intermediary agency is entrusted to verify the authenticity and legality of enterprise tax payment, an authentication report on the final settlement of enterprise income tax issued by the intermediary agency may be attached.

7. When handling the annual enterprise income tax declaration, a resident enterprise shall also submit the following materials related to overseas income.

Approved collection enterprise

Materials to be submitted:

1. People's Republic of China (PRC) enterprise income tax monthly (quarterly) advance and annual tax return (Class B, version 20 15).

2. If an intermediary agency is entrusted to file tax returns, it shall issue an agency contract signed by both parties, and attach a report issued by the intermediary agency, including the items, reasons, basis, calculation process and amount of tax adjustment.

3. If an intermediary agency is entrusted to verify the authenticity and legality of enterprise tax payment, an authentication report on the final settlement of enterprise income tax issued by the intermediary agency may be attached.

4. When handling the annual enterprise income tax declaration, resident enterprises shall also submit the following information related to overseas income.

How much is the report fee for final settlement?

The audit tax agency will make a comprehensive quotation according to the total assets, annual income and accounting situation of the enterprise.

The above is the relevant content of the final settlement report fee. Pay attention to accounting net for more information.

Editor's recommendation > > 20 18 junior accounting gold medal vip class, the highest cost performance in the whole network, 96% pass rate!