What is the process of enterprise income tax final settlement audit collection ? Do you have a deta

Legal analysis: The process of auditing and collecting the final settlement of enterprise income tax is: the first step:

Check the annual enterprise income tax return and schedules filled in by the enterprise with the income statement, general ledger and sub-ledger of the enterprise, and check whether the accounts and account statements are consistent; Step 2: Conduct a key audit of the "detailed list of tax adjustment items" in the main table of the enterprise's annual tax return, and the audit is carried out item by item according to the accounting subjects involved, and the audit working paper is prepared; Step 3: Exchange the audit results with the entrusting party, and decide what kind of report to issue according to the results of the exchange of opinions, whether it is the annual enterprise income tax final settlement assurance report or the consulting report, if it is an assurance report, the type of report opinion:

Unqualified appraisal report, qualified appraisal report, negative appraisal report, and inability to express opinion appraisal report.

Legal basis: Article 5 of the Enterprise Income Tax Law of the People's Republic of China The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up.

According to the regulations of the state, each enterprise should make the final settlement within five months from the date of the end of the year before the end of the year. So how to settle the enterprise income tax?

Introduction to the final settlement of enterprise income tax.

Final settlement refers to the calculation of the annual taxable income and income tax payable by the taxpayer in accordance with the relevant regulations within the prescribed period after the end of the tax year. In addition, according to the amount of income tax prepaid on a monthly or quarterly basis, determine the amount of tax payable or refundable in the year, fill in the annual enterprise income tax return, provide relevant information to the competent tax authorities, handle the annual enterprise income tax declaration, and pay off the tax payable for enterprise income tax.

Information required for final settlement.

1. A copy of the business license, the ** certificate of the organization, the tax registration certificate (national and local tax), and the copy (seal) of the foreign exchange registration certificate (applicable to foreign enterprises).

2. Income statement, balance sheet and cash flow statement (stamped) for the current year (January to December).

3. Verification report of the final settlement of income tax of the previous year and audit report of the previous year (applicable to the annual review).

4. Copy (seal) of VAT tax return (January to December) and comprehensive local tax return form (January to December).

5. Electronic receipts (seals) for each tax in January.

6. Copy (seal) of the quarterly prepayment tax return form of enterprise income tax (4 quarters).

7. Accounting vouchers, sub-ledgers (including expense sub-ledgers), and general ledgers.

8. Bank statement, cash inventory table and balance reconciliation statement (stamped).

9. Fixed assets inventory table, fixed assets and depreciation accrual statement (seal).

10. Copies of tax authority documents and relevant supporting documents enjoying preferential policies.

Accounting entries for enterprise income tax final settlement.

Borrow: Profit and loss adjustment for previous years, Credit: Taxes Payable on Confessional Shirts - Income Tax Payable.

When the tax is actually paid, the entries are:

Debit: Tax Payable - Income Tax Payable.

Credit: Bank deposits.

Finally, adjust for undistributed profits.

Debit: Profit distribution - undistributed profit.

Credit: Prior Year Profit and Loss Adjustment.

If the enterprise overpays the tax amount after the final settlement, the entries are:

Debit: Tax Payable - Income Tax Payable.

Credit: Prior Year Profit and Loss Adjustment.

Undistributed profits also need to be adjusted.

Debit: Profit and loss adjustments for prior years.

Credit: Profit distribution – undistributed profit.

1. What is final settlement?

The object of enterprise income tax refers to the production and operation income, other income and liquidation income of the enterprise. The final settlement of enterprise income tax refers to the calculation of the annual taxable income and the amount of income tax payable by the taxpayer in accordance with the tax laws, regulations, rules and other relevant provisions of enterprise income tax within the prescribed period after the end of the tax year, and determine the amount of tax payable or refundable in the year according to the amount of income tax prepaid in advance on a monthly or quarterly basis, and fill in the annual enterprise income tax payment form, handle the annual enterprise income tax declaration to the competent tax authorities, and provide the relevant information required by the tax authorities. The act of settling the annual corporate income tax.

2. The time for final settlement.

Article 54 of the Enterprise Income Tax Law of the People's Republic of China stipulates that an enterprise shall submit an annual enterprise income tax return to the tax authorities within five months from the date of the end of the year, and settle the final settlement and tax refund payable.

3. Final settlement and payment of enterprise income tax.

1. A copy of the business license, the tax registration certificate (national and local tax), the ** certificate of the organization, and the copy (seal) of the foreign exchange registration certificate (applicable to foreign enterprises);

2. Balance sheet, income statement, and cash flow statement of the current year (January to December) (stamped by Li Zhuan);

3. Audit report of the previous year (applicable to annual review) and verification report of the final settlement of income tax of the previous year;

4. Copies (seals) of local tax comprehensive returns (January-December) and value-added tax returns (January-December);

5. Electronic receipts (seals) for each tax in January.

6. Copy (seal) of the quarterly prepayment tax return form of enterprise income tax (4 quarters).

7. General ledger, sub-ledger (including expense sub-ledger), accounting voucher;

8. Cash inventory table, bank statement and balance reconciliation statement (stamped);

9. Fixed assets inventory table, fixed assets and depreciation accrual statement (seal).

10. Copies of tax authority documents and relevant supporting documents enjoying preferential policies.

1. A copy of the business license, the tax registration certificate (national and local tax), the ** certificate of the organization, and the copy (seal) of the foreign exchange registration certificate (applicable to foreign enterprises);

2. Balance sheet, income statement and cash flow statement of the current year (January to December) (stamped).

3. Audit report of the previous year (applicable to annual review) and verification report of the final settlement of income tax of the previous year;

4. Copies (seals) of local tax comprehensive returns (January-December) and value-added tax returns (January-December);

5. Electronic receipts (seals) for each tax in January.

6. Copy (seal) of the quarterly prepayment tax return form of enterprise income tax (4 quarters).

7. General ledger, sub-ledger (including expense sub-ledger), accounting voucher;

8. Cash inventory table, bank statement and balance reconciliation statement (stamped);

9. Fixed assets inventory table, fixed assets and depreciation accrual statement (seal).

10. Copies of tax authority documents and relevant supporting documents enjoying preferential policies.

Final settlement refers to the calculation of the annual taxable income and the amount of income tax payable by the taxpayer in accordance with the tax laws, regulations, rules and other relevant provisions of the enterprise income tax within the specified period after the end of the tax year, and determine the amount of the year's buried void or tax refund according to the amount of income tax prepaid on a monthly or quarterly basis, and fill in the annual enterprise income tax return, handle the annual enterprise income tax declaration to the competent tax authorities, and provide the relevant information required by the tax authorities. The act of settling the annual corporate income tax.

How to declare the final settlement of enterprise income tax?

The declaration process of enterprise income tax final settlement:

1. Log in to the local tax electronic bureau, and enterprises with CA certificates can directly log in with CA certificates;

2. Click to declare and pay tax, find the annual enterprise income tax, and click to declare;

3. According to the actual situation of the enterprise, select and fill in the data of the declaration form;

4. After filling in the declaration form and confirming that it is correct, sign with CA, enter the password, and submit;

5. After the submission is completed, there will be a receipt of successful declaration, and then click on payment to complete the annual enterprise income tax declaration.

To check whether the income tax final settlement is successful, you can enter the tax declaration interface to check whether the status of the income tax final settlement declaration is not"The declaration was successful".

Whether it is national tax or local tax, whether it is a class A form or a class B form, after filling out the form, click on the declaration, wait for the tax ** review, and then enter the tax declaration system again, and you can see the declaration status"To be reviewed";If approved, the status at the time of query is the same"The declaration was successful";If it is unsuccessful, the tax office will return the declaration and inform the reason for the return, make amendments, and re-file.