1. Income: check whether all the income of the enterprise is accounted for, especially whether the current account still exists, which should be recognized as income but not accounted for;
2. Cost: check whether the cost carry-forward of the enterprise matches the income, and truly reflect the cost level of the enterprise;
3. Expenses: check whether the expenses of the enterprise comply with the relevant tax laws, and whether the accrued expenses and pre-tax expenses exceed the standards stipulated in the tax laws;
4. Taxation: Check whether all taxes of the enterprise are paid;
5. Make up for losses: make up for the losses of the previous year with the profits realized by the enterprise in the current year (within five years) according to law;
6. Adjustment: After the above items are increased or decreased respectively according to the provisions of the tax law, the annual taxable income of the enterprise shall be calculated according to law, so as to calculate and pay the actual income tax payable this year.
Final settlement procedure
1. Fill in the tax return and attach relevant materials.
Taxpayers shall, within 45 days after the end of the year, make their own tax adjustments based on the financial statements, and fill in the annual tax return and its schedules (including tax adjustment items, tax reduction and exemption items, joint venture profit sharing, dividend income tax return, etc.). ), and to the competent tax authorities for annual tax returns.
2. The tax authorities accept the application and review the submitted materials.
After receiving the tax return or tax withholding report submitted by the taxpayer or withholding agent, the competent tax authority will ask the taxpayer to provide the basis for the change if it finds that the basic information such as its name, telephone number, address and bank account number has changed; If the change falls within the management scope of other departments, the taxpayer shall be urged to go through the formalities of change in the relevant departments and hand over a copy of the basis for the change to the competent tax authorities.
3. Proactively correct reporting errors.
If a taxpayer finds that the annual tax return is wrong within 45 days after the end of the year, according to the relevant provisions of the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax and other laws, after handling the annual income tax return, the taxpayer can fill in the enterprise income tax self-inspection declaration form and take the initiative to report to the tax authorities to correct the mistakes, and the tax authorities will adjust the annual income tax payable, overdue amount and tax refund amount accordingly.
Step 4 settle taxes
Taxpayers shall, within 4 months after the end of the year, pay taxes according to the annual income tax payable, the tax refund amount determined by the competent tax authorities and the tax refund amount. If the tax paid in advance by the taxpayer is less than the annual tax payable, the overdue tax shall be turned over to the state treasury before the end of April; If the prepaid tax exceeds the annual tax payable, the mortgage or tax refund formalities shall be handled.
(Source: Final Settlement-Baidu Encyclopedia)