Legal analysis: the company's tax standard stipulates that once the company's annual income exceeds 500,000 yuan, it belongs to the general taxpayer. In order to prevent tax evasion, after the company completes the tax declaration, the accountant must carefully calculate the tax payable by the company.
Legal basis: Article 5 of the Enterprise Income Tax Law of People's Republic of China (PRC), the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years, is taxable income.