1. Prepayment of enterprise income tax: it is based on the increase or decrease at the end of the year, which means that your enterprise pays taxes according to the taxable income every month or quarter. Why do you say advance payment? Because during this period, some amounts may not meet the requirements of tax payment, or some amounts of state-owned enterprises may not meet the requirements of enterprise income, but the number of taxpayers has increased, then a conversion will be carried out at the end of the year, so that the monthly and quarterly taxes to be paid by enterprises will be regarded as prepaid!

2. For the tax amount to be adjusted, the Inland Revenue Department will make centralized tax adjustment at the end of the year, so it is "final settlement"! It seems that your company has increased taxes. Maybe 20 12 didn't generate tax every month. All of them are declared by O, and there is no money to be deducted from the account. Then deposit some money, ask the tax bureau to issue a certificate, and find your special administrator. Then I increased some expenses, and it was almost enough to save 200 yuan!