Guo Shui Fa [2009] No.79
Article 3 Any taxpayer who engages in production or business operations (including trial production and trial business operations) during the tax year or terminates business operations in the middle of the tax year, regardless of whether it is during the tax reduction or exemption period, or whether it is profit or loss, shall conduct enterprise income tax settlement and payment in accordance with the Enterprise Income Tax Law and its implementing regulations and the relevant provisions of these Measures.
Taxpayers who collect enterprise income tax according to the approved quota shall not make final settlement.
Therefore, as long as you are not a taxpayer who uses the approved quota to collect enterprise income tax, you need to make final settlement.
In addition, the following materials need to be submitted for final settlement:
Article 8 When handling the annual tax return of enterprise income tax, taxpayers shall truthfully fill in and submit the following relevant materials:
(a) the annual enterprise income tax return and its schedule;
(2) Financial statements;
(three) the relevant information of the record;
(four) the basic situation of the head office and branches, the tax collection methods of branches, and the advance tax payment of branches;
(5) If an intermediary agency is entrusted to file tax returns, an agency contract signed by both parties shall be issued, and a report issued by the intermediary agency including the items, reasons, basis, calculation process, adjusted amount, etc. of tax adjustment shall be attached;
(six) involving related party business, at the same time, submit the "people's Republic of China * * * and China's annual related business report form";
(seven) other relevant information required by the competent tax authorities.
Taxpayers who apply for annual enterprise income tax returns by electronic means shall keep relevant materials or attach newspaper quality tax returns in accordance with relevant regulations.
There are two ways to collect income tax: audit collection and verification collection; Income tax is a management method that is paid in advance on a monthly or quarterly basis and settled at the end of the year.
?
Let's talk about the approved collection first. The verification and collection of enterprise income tax refers to the fact that the tax authorities can verify the enterprise income tax that enterprises should pay under those circumstances listed in 1 building. There are two ways to verify: one is to directly verify the income tax; The second is to verify the taxable income rate. The former is simple, that is, the tax authorities directly verify how much corporate income tax should be paid every month (year) according to the production and operation of enterprises; The latter is a little more complicated. The tax authorities first verify the taxable income rate of the enterprise according to the industry to which the enterprise belongs (that is, the proportion of operating income that should pay enterprise income tax, which varies from industry to industry), and then the enterprise calculates, declares and pays enterprise income tax according to the income rate approved by the tax authorities.
? The calculation formula of approved collection: enterprise income tax payable this month (quarter) = sales income this month (quarter) * approved taxable income rate *25%.