When is the liquidation income tax paid during the liquidation period, or is it? Whether a report is

According to Guo Shui Han [2009] No. 684, when an enterprise is liquidated, the entire liquidation period shall be regarded as a tax year, and the liquidation income and income tax payable shall be calculated in accordance with the law. The enterprise shall, within 15 days from the date of completion of the liquidation, submit the enterprise liquidation income tax return to the in-charge tax authorities to settle the taxes. Late payment of late fees.

In addition, an enterprise entering the liquidation period shall report the liquidation matters to the in-charge tax authorities for the record.

The deadline for paying corporate income tax. Taxpayers who pay tax in advance on a monthly or quarterly basis shall file a tax return and pay the tax in advance with the in-charge tax authorities within 15 days after the end of the month or quarter. Among them, the tax in the fourth quarter should also be prepaid within 15 days after the end of the quarter, and then the annual declaration should be made within 45 days after the end of the year, and the tax authorities should make the final settlement within 5 months (the actual deadline is June 9 of each year).

Individual income tax is paid in the next month after the actual payment of wages, and if it is income from labor remuneration, it is also paid in the next month, as long as it is the income that should be paid for individual income tax, it is necessary to declare and pay individual income tax, and then carry out individual income tax final settlement and payment before the end of May of the second year.

Thanks a lot! Thanks to the experts! Got it! Its accounting treatment is as follows: Profit distribution - Undistributed profit credit: tax payable - income tax payable Debit: tax payable - income tax payable credit: bank deposits.

1. When is the time for final settlement?

1. The final settlement is from January 1 to May 31 every year. For example, the 2013 corporate income tax is settled from January 1 to May 31, 2014. Generally, domestic enterprises need to submit the declaration materials to the tax authorities within 15 days after the end of the month or quarter.

2. Legal basis: Article 54 of the Enterprise Income Tax Law of the People's Republic of China.

Corporate income tax is paid in advance on a monthly or quarterly basis.

Enterprises shall, within 15 days from the date of the end of the month or quarter, submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance.

The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and tax refund payable.

When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.

2. What materials should be prepared in the process of final settlement of enterprise income tax?

The materials to be prepared for the final settlement of enterprise income tax include:

1. A copy of the business license, the national and local tax registration certificate, the organization certificate, and the foreign exchange registration certificate, and the copy of the foreign exchange registration certificate applicable to foreign enterprises shall be stamped;

2. The balance sheet, income statement and cash flow statement of the current year are sealed;

3. Audit report of the previous year and verification report of the final settlement of income tax of the previous year;

4. Copies of local tax comprehensive declaration form and value-added tax return form stamped;

5. The electronic receipts of each tax in January are stamped;

6. A copy of the quarterly prepayment tax return of enterprise income tax shall be stamped;

7. The general ledger and sub-ledger include the expense sub-ledger and accounting vouchers;

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

9. The inventory table of fixed assets, the detailed statement of fixed assets and depreciation are sealed;

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

The income tax final settlement refers to the period from March 1 to June 30 of the following year.

When you obtain comprehensive income in the year, your withholding agent has withheld and prepaid individual income tax in accordance with the law, and if you meet one of the following conditions, you may not apply for annual tax settlement

1) The total annual income of comprehensive income obtained in the year does not exceed 120,000 yuan;

2) The annual tax payable does not exceed 400 yuan;

3) The prepaid individual income tax is consistent with the annual individual income tax payable;

4) Those who do not apply for tax refund.

There are two types of income tax, one is individual income tax and the other is enterprise income tax, and the time for final settlement is different.

1. The annual reconciliation period for comprehensive income tax is from March 1 to June 30, 2023.

The circumstances under which the final settlement is required to obtain comprehensive income include:

1) Obtaining comprehensive income from two or more sources, and the balance of the annual income of comprehensive income minus special deductions exceeds 60,000 yuan;

2) Obtaining one or more of the income from remuneration for labor services, author's remuneration, or royalties, and the balance of the annual income of comprehensive income minus special deductions exceeds 60,000 yuan;

3) The amount of tax prepaid in the tax year is less than the amount of tax payable;

4) Taxpayers apply for tax refunds.

2. The time for annual settlement of enterprise income tax is from January 1 to May 31, 2023.

According to Article 54 of the Enterprise Income Tax Law of the People's Republic of China, if the enterprise income tax is prepaid in monthly or quarterly, the enterprise shall submit the prepaid enterprise income tax return to the tax authorities within 15 days from the date of the end of the month or quarter, and pay the tax in advance; The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and tax refund payable.

Taxpayers shall make final settlement and settle the refundable enterprise income tax within 5 months from the date of the end of the tax year, that is, the time from January 1 to May 31, 2023 for the final settlement of enterprise income tax.

The final settlement of enterprise income tax is a common tax topic, however, the accuracy of the understanding of the policy is often insufficient in the actual settlement process, resulting in certain risks in tax payment. 1. Time limit for prepayment of enterprise income tax: In order to ensure the balanced storage of enterprise income tax, the competent tax authorities determine the monthly or quarterly prepayment of enterprise income tax according to the size of the tax payable by enterprise income tax taxpayers.

Enterprise income tax payers shall pay in advance within 15 days after the end of the month or quarter. For taxpayers, the prepayment tax declaration of enterprise income tax in December or the fourth quarter should also be completed within 15 days after the end of the tax year. 2. Time limit for remittance and payment of enterprise income tax:

If the taxpayer prepays less than the annual tax payable in the tax year, the taxpayer shall settle the tax payable within the time limit for final settlement, and if the prepaid tax exceeds the annual tax payable, the in-charge tax authority shall handle the tax refund or offset the income tax payable in the next year in a timely manner; If a taxpayer is dissolved, bankrupt or revoked in the middle of the year, it shall report to the in-charge tax authority before liquidation and handle the final settlement and payment of enterprise income tax for the current period; If a taxpayer terminates its tax liability in accordance with the law under other circumstances such as merger, division, or termination in the middle of the year, it shall, within 60 days from the date of cessation of production and business operation, go through the final settlement and payment of income tax for the current period with the in-charge taxation authorities. If a taxpayer is unable to pay the tax on time due to special difficulties, the taxpayer may postpone the payment of the tax with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region, municipality directly under the Central Government or city specifically designated in the state plan, but the maximum shall not exceed three months.

The so-called special difficulties refer to those that cause large losses to taxpayers due to force majeure, and their normal production and business activities are greatly affected, or when the funds are insufficient to pay taxes after deducting the wages payable to employees and social insurance. It can be seen from this that the taxpayer who normally settles the enterprise income tax should settle the final settlement within 4 months after the end of the year, and the basic principle is to refund the excess and make up the deficiency. Hopefully, the above introduction can help you all.

Article 11 of the Individual Income Tax Law The individual income tax shall be calculated on an annual basis for the comprehensive income obtained by a resident individual; If there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis; If it is necessary to handle the final settlement, the final settlement shall be made within March 1 to June 30 of the following year in which the income is obtained. The withholding and prepayment measures shall be formulated by the competent tax authorities. If a resident individual provides special additional deduction information to the withholding agent, the withholding agent shall deduct the tax withheld on a monthly basis in accordance with the provisions and shall not refuse.

If a non-resident individual obtains income from wages and salaries, remuneration for labor services, author's remuneration and royalties, and has a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis, and shall not go through the final settlement before payment.

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

In order to ensure the timely and balanced deposit of taxes, the tax bureau calculates and collects taxes based on the annual taxable income of taxpayers after the end of the year, and calculates and collects taxes according to the tax rate stipulated in the tax law. In the actual work of the slag, the final settlement is generally carried out by the collection method of monthly and quarterly prepayment, year-end final settlement, and excess refund and deficiency compensation.