Final settlement refers to the final settlement of income tax. Final settlement refers to the taxpayer's own calculation of taxable income and income tax payable for the whole year within a certain period after the end of the tax year according to tax laws, regulations, rules and other relevant provisions of enterprise income tax, determination of the amount to be supplemented or refunded for the year according to the income tax paid in advance on a monthly or quarterly basis, filling in the annual enterprise income tax return, filing the annual enterprise income tax return with the competent tax authorities, providing relevant information required by the tax authorities, and making final settlement for the whole year.

Tax inspection management, that is, the daily management matters of inspection work, is divided into four links: tax inspection overview, basic knowledge of tax inspection, specific operation methods and requirements of tax inspection case selection, implementation, trial and execution, analysis and application of tax inspection results, information construction of tax inspection and construction of tax inspection team, which basically covers all aspects of tax inspection work.