Annual settlement and settlement practices:

⑴ Fill in the tax return and attach relevant materials

Taxpayers shall base their financial statements within 45 days after the end of the year , make tax adjustments on your own and fill out the annual tax return and its appendices (including tax adjustment item form, exemption and reduction item form, joint venture profit distribution, dividend income tax form, etc.), and submit the annual tax return to the competent tax authority. In addition to providing the above-mentioned income tax declaration and its appendices, taxpayers should also attach the following relevant materials:

A. Financial and accounting annual final accounts statements and explanatory materials. Including balance sheet, profit and loss statement, cash flow statement and other relevant financial information;

B. Tax-related contracts, agreements and vouchers;

C. Taxation management of overseas business activities Certificate and off-site tax payment voucher;

D. Relevant certification documents issued by domestic or overseas notary agencies;

E. Other relevant documents and information required to be submitted by the competent tax authorities.

⑵The tax authority accepts the application and reviews the submitted materials

A. The competent tax authority receives the tax return or withholding agent submitted by the taxpayer or withholding agent. After submitting, collecting and remitting the tax report form, and after reviewing the basic information such as name, phone number, address, bank account number, etc., if it is found that there is a change in the content that should be managed by the competent tax authorities, the taxpayer will be required to provide the basis for the change; If the content of the change falls within the scope of management of other departments, the taxpayer will be urged to go to the relevant department to go through the change procedures, and a copy of the basis for the change will be handed over to the competent tax authority.

B. The competent tax authorities will review the declaration content, mainly reviewing whether the tax items, tax rates and tax calculation basis are complete and correct, whether the tax amount is calculated accurately, whether the attached information is complete, consistent with logical relationships, and whether it is carried out Tax adjustments, etc. If a taxpayer's declaration is found to have calculation errors or missing items during the review, the taxpayer will be notified promptly to make adjustments, supplements, modifications, or re-declaration within a time limit. Taxpayers should make appropriate corrections according to the notification from the tax authorities.

C. After verification and confirmation, the competent tax authority will determine the amount of income tax payable by the enterprise for the current year and the corporate income tax that must be paid back, or refund or offset the overpaid corporate income tax for the next year. Corporate income tax.

⑶Proactively correct reporting errors

After the taxpayer has filed the annual tax return within 45 days after the end of the year, if an error is found in the declaration, according to the "Corporate Income Tax Final Settlement and Settlement Management" Relevant provisions of laws such as "Measures": After a taxpayer files an annual income tax return, if the taxpayer self-checks before the tax authorities inspect it during the remittance period and finds that the declaration is untrue, he or she can fill in the "Corporate Income Tax Self-Inspection Return Form" and proactively report to the tax authorities to correct the errors. , the tax authorities adjust the annual income tax payable and the amount of tax payable and refundable accordingly.

⑷Settlement of taxes

Taxpayers shall settle the amount of income tax payable and the amount of tax payable and refundable for the year determined by the competent tax authority within 4 months after the end of the year. taxes. If the tax paid in advance by the taxpayer is less than the tax payable for the whole year, the back tax payable shall be paid to the state treasury before the end of April; if the tax paid in advance exceeds the tax payable for the whole year, a tax offset or refund shall be processed formalities.