In 2022, the time limit for the final settlement of enterprise income tax is 15 days after the end of each month or quarter. The process of enterprise income tax settlement is to log in to the electronic declaration system, fill in the enterprise information according to the regulations, and declare after confirming that the information is correct.
I. Time limit for final settlement and payment of enterprise income tax in 2022
Warmly remind you of the time limit for the final settlement and payment of enterprise income tax in 2022: enterprises should declare the tax payment period of various taxes within 15 days after the end of each month or quarter, and submit the tax return for prepaid enterprise income tax to the tax authorities to pay taxes in advance.
Two. The process of enterprise income tax settlement in 2022
2022 enterprise income tax settlement process:
1. Log in to the electronic declaration system, open the annual income tax report, fill in the cover and main information as required, and check the income tax settlement table.
2. After entering the main table, fill in some enterprise-related reports according to the detailed list on the main table, such as income statement, cost statement, period expense statement, depreciation statement, etc. In the process of filling in the form, we will take the initiative to adjust it to a long-term fee. In these statements, the main points reflect the adjustment of some expenses and costs of the company.
3. After completing the relevant schedules, actively check the contents of the main table and review the taxable income of the main table. After the audit is correct, you can declare and pay taxes according to the system requirements.
3. What is the corporate income tax rate?
1. The corporate income tax rate is 25%.
2. Eligible small-scale low-profit enterprises (taxable income reduced by 50%)20%
3. High-tech enterprises that need key state support 15%.
4. technologically advanced service enterprises (China service outsourcing demonstration city) 15%
5. Integrated circuit manufacturer with line width less than micron 15%
6. Integrated circuit manufacturing enterprises with investment exceeding 8 billion yuan 15%
7. Encourage industrial enterprises in the western region 15%
8. Encourage Guangdong Hengqin, Fujian Pingtan and Shenzhen Qianhai industrial enterprises 15%.
9. Key software enterprises and integrated circuit design enterprises within the national planning layout 10%