Do I have to pay tax for the annual corporate income tax final settlement?

The enterprise income tax adopts the method of prepayment on time and year-end final settlement. There are two ways to calculate the prepayment:

1. The actual amount of taxable income incurred in one month or one quarter of the current year shall be calculated and paid.

2. The taxable income of the previous year shall be calculated and paid on a monthly or quarterly basis.

Here's an example of the first quarterly approach:

If your company's taxable income from January to March 2005 is 28,000 yuan, the income tax payable in advance in this quarter is: 28,000 * 18% = 5,040 yuan.

If the taxable income from April to June is 56,000 yuan, the income tax payable in the second quarter is: (28,000 + 56,000-30,000) * 27% + 30,000 * 18% - 5,040 = 14,940 yuan.

If the taxable income from July to September is -8,600 yuan, do not prepay.

The taxable income from October to December is 84,000 yuan, then the taxable income of this year is: 28,000 + 56,000-8,600 + 84,000 = 159,400 yuan, and the income tax payable this year: 30,000 * 18% + 70,000 * 27% + (159,400-100,000) * 33% = 43,902 yuan.

The first three quarters have been prepaid: 19,980 yuan, then the income tax payable in the fourth quarter: 43,902-19,980 = 23,922 yuan.

The final settlement shall be made within 4 months after the end of the year, and the excess shall be paid and the deficiency shall be compensated.

There is no mandatory provision, and the basis of enterprise income tax is the taxable income of the enterprise.

This depends on whether your local tax task is heavy or not, and if it is heavy, there are hard indicators. If you do lose money, you don't have to pay it, just wait for the audit.

Taxes are not necessarily obligatory and there are no mandatory requirements. However, there may be unspoken rules.

Specifically, you can consult 12366 or ask the firm that issued the tax certification report to give you a suggestion.

The annual corporate income tax final settlement does not have to pay taxes, and may also need to be refunded.

Article 54 of the Enterprise Income Tax Law of the People's Republic of China 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.

Final settlement refers to 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, calculate the annual taxable income and income tax payable, according to the monthly or quarterly prepaid income tax, determine the amount of the annual tax payable or tax refund, and fill in the annual enterprise income tax return, to the competent tax authorities for the annual enterprise income tax declaration, provide the relevant information required by the tax authorities, The act of settling the annual corporate income tax.

Under normal circumstances, it is necessary to pay taxes, and the final settlement of enterprise income tax is a tax collection and management method in which enterprises pay taxes in accordance with the tax rate, calculation method and time limit stipulated by the tax authorities on the basis of the unpaid tax carried forward in the current period in accordance with the provisions of the tax law. Under normal circumstances, the tax payable by the enterprise in the final settlement is required, but there are exceptions, such as when the unpaid tax carried forward is negative, the tax authorities will reduce the tax paid by the enterprise.

Yes, corporate income tax is also subject to tax under the final settlement. According to Articles 50 and 51 of the Enterprise Income Tax Law of the People's Republic of China, when an enterprise applies the final settlement system, the actual profit during the final settlement period shall prevail, and the tax payable shall be calculated according to the relevant tax rate. If the enterprise shall declare and remit the tax payable before the end of the final settlement period, or if the tax payable cannot be determined at the end of the period, the enterprise shall withhold the tax payable at the end of the final settlement period at 120% of the actual profit of the previous period.

According to the provisions of the Enterprise Income Tax Law, the enterprise shall pay the paid-in enterprise income tax in the final settlement, that is, the balance of the taxable income minus the withholding tax included in the taxable income of the current period multiplied by the applicable tax rate.

Final settlement refers to the taxpayer in the prescribed period after the end of the tax year, in accordance with the tax laws, regulations, rules and other relevant provisions of enterprise income tax, calculate the annual taxable income and income tax payable, according to the monthly or quarterly prepaid income tax, determine the amount of the annual tax payable or refundable, and fill in the annual enterprise income tax return, to the competent tax authorities for the annual enterprise income tax declaration, to provide the tax authorities required to provide the relevant information, The act of settling the annual corporate income tax is carried out.

Article 12 of the Individual Income Tax Law.

Taxpayers who obtain business income shall calculate individual income tax on an annual basis, and the taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay the tax in advance; The final settlement shall be completed before March 31 of the following year in which the income is obtained.

Individual income tax shall be calculated on a monthly or per-time basis for the income obtained by taxpayers from interest, dividends and bonuses, income from property leasing, income from property transfer and incidental income, and if there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis.

No. According to the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax:

Article 2 The final settlement and payment of enterprise income tax refers to the taxpayer within 5 months from the date of the end of the tax year or within 60 days from the date of termination of actual business in accordance with the tax laws, regulations, rules and other relevant provisions on enterprise income tax.

Calculate the taxable income and income tax payable for the current tax year, and determine the amount of tax payable or refundable for the tax year according to the amount of monthly or quarterly prepaid enterprise income tax.

And fill in the annual tax return of enterprise income tax, handle the annual tax declaration of enterprise income tax to the competent tax authorities, provide the relevant information required by the tax authorities, and settle the annual enterprise income tax payment.

Article 3 Any taxpayer who engages in production or business operation (including trial production and trial operation) or terminates business activities in the middle of the tax year shall make profits or losses regardless of whether they are in the period of tax reduction or exemption.

The final settlement of enterprise income tax shall be carried out in accordance with the relevant provisions of the Enterprise Income Tax Law and its implementing regulations and these Measures. Taxpayers who implement the approved and fixed amount of enterprise income tax shall not be subject to final settlement.

Article 4 Taxpayers shall, within five months from the date of the end of the tax year, make final settlements and settle the enterprise income tax payable and refundable. In the middle of the year, the taxpayer dissolves, bankruptcies, revocation and other termination of production and operation.

If it is necessary to carry out enterprise income tax liquidation, it shall be reported to the in-charge tax authority before liquidation. And within 60 days from the date of termination of the actual operation, the final settlement shall be carried out to settle the refundable enterprise income tax.

If the taxpayer terminates the tax liability in accordance with the law under other circumstances, it shall, within 60 days from the date of cessation of production and operation, go through the final settlement and payment of the current enterprise income tax with the in-charge taxation authorities.

Final settlement refers to the act of calculating the annual taxable income and income tax payable by the taxpayer in accordance with the tax laws, regulations, rules and other relevant provisions of enterprise income tax, handling the annual enterprise income tax declaration with the competent tax authorities, providing the relevant information required by the tax authorities, and settling the annual enterprise income tax within the prescribed period after the end of the tax year.

Conditions for the final settlement and payment of enterprise income tax for verification and collection:

1. Taxpayers with losses of more than 100,000 yuan (inclusive) in the current year shall attach a certificate report on the amount of annual losses; (Except for corporate losses, as long as it is a loss, it must be audited by enterprise income tax settlement);

3. Taxpayers whose sales (business) income exceeds 30 million yuan (inclusive) in the current year shall attach a certificate report of the income tax settlement of the current year;

4. Enterprises that have lost money for three consecutive years;

5. The enterprise income tax taxpayer who implements the audit and collection method shall attach the tax-related verification report issued by the intermediary agency if the following matters occur.

To put it simply, the final settlement is a matter of calculating whether it is necessary to pay tax or refund in the following year according to the provisions of the tax law, and submit it to the tax bureau. It can also be understood that at the end of the year, the tax bureau needs to do a full body inspection of the enterprise to see if there is anything wrong with you. Therefore, as an annual matter of the enterprise, the final settlement needs to be paid more and more attention by entrepreneurs.

Especially under the premise that the current national tax administration has shifted from attaching importance to daily collection and management to attaching importance to follow-up audits step by step, the importance of final settlement will become more and more prominent. Improper handling of final settlement will bring a lot of trouble to enterprises.

The approximate process of final settlement.

1. Prepare the annual accounting statements.

2. According to the accounting statements and their specific contents, adjust and account for internal accounting data to tax data, and discuss the possibility of tax payment or refund.

3. After getting the confirmation of the management for the accounting statements and tax statements, prepare various relevant documents.

4. Submit these documents to the competent tax office.

When does the final income tax settlement begin?

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.

In practice, for foreign-funded enterprises, because there are audits and other aspects of preparation, the premise needs to be required to complete the audit report as much as possible within 3 months. The tax bureau's time requirements for the final settlement of foreign-funded enterprises are not so strict, and it can be completed before the end of May.

For domestic enterprises, it usually starts in March of the following year and is completed in April. The main reason is that the tax supervisor ** does not have a high reputation for domestic enterprises, so he tries to complete everything in advance, and leaves free time for any subsequent incident.

So, if your accountant wants you to complete the final settlement by the end of April, don't blame him.

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