Final settlement refers to a tax management work that taxpayers have not paid or not paid all taxes within a certain period of time and need to make final settlement.

1. Overview

In essence, final settlement is an important financial management work based on verifying tax declaration information, and it is also one of the important ways for tax authorities to supervise enterprise tax payment behavior. Specifically, final settlement is a process in which the tax authorities review, adjust and check all the data of tax returns submitted by enterprises to the tax authorities, and finally determine the tax payable of taxpayers.

2. Scope of application

The final settlement is applicable to all enterprises, and it is applicable to various taxes such as enterprise income tax, value-added tax and consumption tax. Its purpose is to strengthen the tax management of taxpayers and ensure the stability and health of national fiscal revenue.

3. Final settlement and filing

Taxpayers need to report to the tax authorities in advance before the final settlement. At the same time, relevant materials need to be prepared before filing, including accounting treatment standards and accounting treatment records. After the record is passed, the taxpayer can make final settlement.

4. Settlement and payment procedures

The specific process of final settlement includes the preparation of application materials, data submission, tax declaration and payment. Taxpayers need to fill in all tax returns within the prescribed time limit and file online declarations with the tax authorities. After examination and confirmation by the tax authorities, taxpayers need to calculate the tax payable according to the final income or sales, and make tax declaration and payment.

5. Matters needing attention in settlement

Taxpayers should pay special attention to the following points when making final settlement: first, calculate and pay taxes reasonably in strict accordance with the provisions of the tax law, and must not resort to deceit; Second, taxpayers should choose appropriate payment methods when paying taxes to avoid additional fines; Third, before the final settlement, we must carefully prepare the relevant materials for the record.

As an important means to supervise the tax payment behavior of enterprises, final settlement is of great significance to ensure the financial stability of the country. Therefore, taxpayers need to carefully verify the data and calculate the tax reasonably in the final settlement, so as to ensure the safety and compliance of the final settlement process.