Account amount: The amount actually recorded in the account book, that is, the actual amount incurred. Tax amount: The tax law allows the amount to be disbursed before tax, that is, the maximum amount to be disbursed before tax.

According to the "Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax":

Article 2 The final settlement and settlement of enterprise income tax refers to the 5 months from the end of the tax year for the taxpayer. Within or within 60 days from the date of actual termination of operations, in accordance with tax laws, regulations, rules and other provisions related to corporate income tax.

Calculate the taxable income and income tax payable for the current tax year by yourself, and determine the amount of tax payable or refundable for the tax year based on the amount of corporate income tax prepaid monthly or quarterly.

And fill in the annual corporate income tax return, submit the annual corporate income tax return to the competent tax authority, provide relevant information required by the tax authority, and settle the annual corporate income tax.

Article 3 Any taxpayer who engages in production or operation (including trial production and trial operation) during the tax year, or terminates business activities in the middle of the tax year, regardless of whether it is during the tax reduction or exemption period.

Regardless of profits or losses, corporate income tax settlement and settlement shall be carried out in accordance with the relevant provisions of the Corporate Income Tax Law and its Implementation Regulations and these Measures. Taxpayers who collect corporate income tax at a fixed amount will not make final settlements.

Extended information:

Article 17 Tax authorities at all levels should proactively provide tax services to taxpayers before the start of final settlement and during the final settlement.

Use various forms of publicity to help taxpayers understand corporate income tax policies, collection and management systems and tax procedures;

Actively carry out tax guidance to help taxpayers understand the scope of final settlement and settlement , time requirements, submission materials and other matters that should be paid attention to.

Organize taxation training when necessary to help taxpayers conduct self-verification and self-payment of corporate income tax.

The competent tax authorities shall promptly issue settlement and payment forms, certificates, documents and books to taxpayers.

When the competent tax authorities accept the annual corporate income tax returns and related materials from taxpayers, if they find that the company has not reported all the relevant materials as required or that the reported items are incomplete, they should promptly inform the company during the final settlement of the payment. Corrections will be made during the period.

After accepting the taxpayer's annual tax return, the competent tax authority shall review the logic of the taxpayer's annual tax return and the completeness and accuracy of relevant information. The key points of the review mainly include:

Whether the taxpayer's annual corporate income tax return and its appendices are consistent with the numbers of relevant items in the company's financial statements, whether the logical relationships between the items correspond, and whether the calculations are correct.

Whether taxpayers have made up for losses in previous years and carried forward losses to be made up in subsequent years in accordance with regulations.

Whether the taxpayer meets the conditions for tax incentives, and whether the confirmation and application for tax incentives comply with the prescribed procedures.

Whether the property losses deducted by taxpayers before tax are real and in compliance with relevant regulations and procedures. For taxpayers who operate across regions and pay corporate income tax on a consolidated basis, whether the property losses deducted before tax by their branches must be certified by the competent tax authority where the branch is located.

Whether the taxpayer has a tax payment voucher for prepayment of corporate income tax, and whether the prepayment amount listed on the tax payment voucher is true. Whether the prepaid taxes of taxpayers operating across regions and paying corporate income tax in a consolidated manner and their affiliated branches are consistent with the amounts allocated in the "Distribution Table of Branches for Consolidated Corporate Income Tax Payment of the People's Republic of China".

Whether the data between the taxpayer's corporate income tax and other taxes are consistent, and whether the logical relationship is consistent.

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