just adjust it correctly when you make final settlement.

the operating costs of the enterprise income tax return include the main business costs and other business costs, excluding the period expenses. The cost of main business is the cost of regular activities such as selling goods and providing services. Enterprises generally transfer the cost of goods sold and services provided to the main business cost when confirming the main business income such as goods sold and services provided or at the end of the month.

the main business cost is accounted for in detail according to the type of main business. At the end of the period, the balance of the main business cost is transferred to the profit account of this year, and there is no balance in this account after the carry-over.

Extended information:

Note:

"State Taxation Administration of The People's Republic of China's report on the release of <: Monthly (quarterly) advance tax return of enterprise income tax of the People's Republic of China > And other statements "(State Taxation Administration of The People's Republic of China Announcement No.64, 211), the operating cost shall be reported as the operating cost verified in accordance with the accounting system for business enterprises, accounting standards for business enterprises and other national accounting regulations.

in the monthly (quarterly) advance tax return of enterprise income tax of the People's Republic of China (Class A), only the main business cost can be filled in, and there is no need to fill in the business tax and surcharges, period expenses and other business costs.

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