1. Calculate the taxable income and income tax payable for the whole year, and determine the amount of tax refund or tax refund for the year according to the amount of income tax paid in advance monthly or quarterly.
2. If there are problems in the accounts after final settlement, accounting errors can be adjusted according to the provisions of the accounting system.
3. After the report is issued after the final settlement, the enterprise's accounts last year will reduce the probability of being randomly selected by the tax;
4. Transfer of enterprise financial risks;
5. Professional tax officials should put forward reasonable suggestions and opinions on the financial situation of enterprises to avoid financial loopholes in the future;