Enterprises should pay attention to the following issues on the basis of accurate accounting if they want to do a good job in the final settlement of enterprise income tax. When entering enterprise information for the first time after the system is installed, you should carefully fill in the basic information of the enterprise, including the industry, economic nature and accounting method, such as local payment or summary payment. These basic information must be filled in and consistent with the tax registration information, that is, the registration information in the tax bureau CTAIS, in order to declare successfully. When an enterprise enters data, every table, including main table, attached table and financial statement, should be filled in, and if there is no data, zero should be filled in. In particular, the opening and closing numbers of the financial statements should be filled in, and the opening number of the balance sheet cannot be zero. Some enterprises have zero at the beginning of the balance sheet, so the results cannot be packaged. The opening amount of the balance sheet of a newly-opened enterprise is filled in with the economic situation at the time of the opening of the enterprise, remember that it cannot be zero. In the main table of the declaration form, if the enterprise is losing money, the column of taxable income cannot be filled with negative numbers, and 0 should be filled.
After the full implementation of the accounting standards for small enterprises and the pilot reform of the camp, in order to help enterprises correctly declare taxes and reduce the tax burden of small enterprises, we will create benefits for enterprises through rational planning of fund-raising, investment and business activities, help enterprises successfully complete their tax declaration to the tax authorities, and settle corporate income tax. Changjietong Accounting House held a series of expert video lectures on final settlement and payment, in which some experts from the national tax department personally sat in town to make suggestions for enterprises, and gave on-site explanations on hot topics of concern to enterprises, including lectures on sunshine tax saving, contract tax payment, risk prevention of small enterprises inspection, etc., and many experts answered questions online interactively to help fiscal and taxation personnel learn and progress. At the same time, there is a tax-related column in the Q&A area, and many well-known financial and taxation experts interpret the settlement and payment policies and problems for enterprises.