Final settlement refers to the taxpayer's act of calculating the 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, determining the amount to be supplemented or refunded for the year according to the amount of income tax paid in advance monthly or quarterly, filling out the annual enterprise income tax return form, filing the annual enterprise income tax return with the competent tax authorities, providing relevant information required by the tax authorities, and settling the annual enterprise income tax.
According to the provisions of the current income tax law, all enterprises with sound financial accounting system, clear accounts, complete cost data, income vouchers and expense vouchers, standardized accounting, and correct calculation of taxable income, which are determined by the tax authorities to be applicable to the collection of audit accounts, shall make final settlement of income tax at the end of the year.
So who is the object of final settlement:
First, the implementation of audit collection enterprises.
Two, the implementation of approved taxable income rate of enterprises.
In addition, enterprises that levy enterprise income tax according to the approved quota will not make final settlement.
The next step is the process:
1, final calculation. On the basis of advance payment within 15 days after the end of each month or quarter, the annual payable, payable and refundable taxes shall be determined by self-calculation.
2. declaration. Fill in and submit the annual enterprise income tax return and its schedule, as well as other materials required by the tax authorities.
3. Pay.
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