When is corporate income tax accrued?

Corporate income tax is accrued in the current month and carried forward. Before May 31, the income tax will be paid and turned over when the settlement is settled.

Corporate income tax is accrued in the current month. p>

1. Corporate income tax is prepaid on a monthly or quarterly basis. Prepayment shall be made on the 15th day of the end of the month or quarter, and the final settlement shall be made at the end of the year. If any excess is refunded or the underpayment is compensated, the final settlement shall be made within 5 months of the end of the year. .

2. Corporate income tax refers to the tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-earning organizations within the territory of the People's Republic of China on their production and operation income. A type of income tax. As a corporate income tax taxpayer, corporate income tax should be paid in accordance with the "Enterprise Income Tax Law of the People's Republic of China". However, sole proprietorships and partnerships are excluded.

Corporate income tax final settlement Precautions for payment

1. Enjoy tax preferences in accordance with the law. In order to support and encourage the development of enterprises, the state has formulated a series of corresponding preferential tax policies. As taxpayers, enterprises should comprehensively collect and understand these policies, paying special attention to this Be familiar with the preferential tax policies of the industry, be familiar with the specific application procedures of preferential policies suitable for your enterprise, enjoy tax preferential treatment in accordance with the law, and create economic benefits for the enterprise.

2. Timely inventory of assets and declaration of asset losses. According to tax laws, enterprises Any asset losses that occur, except those that can be directly claimed for deduction according to the tax law, must be submitted to the competent tax authorities within the specified time, and can be deducted before tax only after being reviewed and approved by the tax authorities.

3. Control and Confirmation Income. When making final settlements, enterprises must confirm income based on the accrual basis of tax laws and the principle of substance over form. Tax adjustments should be made for differences between tax laws and accounting.

When is corporate income tax calculated? Provision? Generally speaking, the information related to corporate income tax accrual and processing compiled by the editor has been fully explained above. I believe you all know that income tax accrual can be carried out in the same month. Then in the first half of the next month Submitted during the final settlement. There is a lot of processing information on accrual on this website. Interested students are asked to pay attention to this website.