The income tax in enterprise statements is calculated according to accounting standards, while the final income tax is the data obtained after adjustment based on accounting data in accordance with the provisions of the tax law, which is the income tax actually paid by enterprises. The income tax in the statement is not necessarily the actual income tax paid, it may be different, and it may be greater or less.

The annual report is filled out according to the accounting account, which is consistent with the general ledger account. The final settlement statement is the adjustment of the annual report, which increases or decreases the income, cost and expenses according to the relevant provisions of the enterprise income tax law, calculates the taxable income, and then calculates the payable income tax according to the corresponding tax rate.

Extended data:

Matters needing attention in final settlement:

1, enjoy tax incentives according to law. In order to support and encourage the development of enterprises, the state has formulated a series of corresponding preferential tax policies. As taxpayers, enterprises should comprehensively collect and understand these policies, pay special attention to the preferential tax policies of their own industries, be familiar with the specific procedures for handling preferential policies suitable for their own enterprises, enjoy preferential tax policies according to law, and create economic benefits for enterprises.

2, timely inventory assets to declare asset losses. According to the provisions of the tax law, the assets losses of enterprises, except those that can be directly declared and deducted according to the provisions of the tax law, must submit relevant materials to the competent tax authorities within the specified time, and can be deducted before tax after approval by the tax authorities.

3, enterprises can handle the relevant formalities for examination and approval, can also entrust an intermediary agency. It should be noted that if the assets loss of an enterprise in the previous year exceeds the prescribed application time for approval, it can also be supplemented with the approval procedures, and after being approved by the tax authorities, it will be deducted before tax in the year in which the loss belongs.

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