According to regulations, a tax accounting firm must be hired to conduct an audit and issue an audit report for the year-end final settlement of corporate income tax, regardless of whether it is a loss or not. Moreover, when an enterprise submits annual report materials to the competent tax bureau, it must also submit an audit report to the tax department. Income tax is prepaid quarterly and settled at the end of the year. Any excess will be refunded and any excess will be compensated. Therefore, if a tax refund is required after final settlement, the unit can apply directly to the competent tax bureau for a tax refund.