Who has the model text of the enterprise income tax final settlement report? 10

The tax accountant office has a sample text, free of charge.

First, the front. 1. The income statement is based on the income statement.

Fill in the cumulative number of the current year separately;

2. Fill in the detailed list of costs and expenses according to the actual classification;

3. The tax adjustment item table shall be filled in according to the accounts;

4. Detailed statement of enterprise income tax loss compensation;

5. A detailed list of tax incentives, the number of employees and the total amount of assets.

and the industry to which it belongs;

6. Overseas income tax credit;

7. Adjust the tax payment statement of assets measured at fair value.

2. Analyze the details.

Income tax final settlement refers to the calculation of the annual taxable income by the taxpayer within the prescribed period after the end of the tax year.

and the amount of income tax payable, according to the amount of income tax prepaid on a monthly or quarterly basis, determine the amount of compensation or tax refund payable in the year, and fill in the annual enterprise income tax return.

Taxpayers need to file annual enterprise income tax returns with the in-charge tax authorities, provide relevant information required by the tax authorities, and settle the annual enterprise income tax returns.

3. What do I need to fill in for the final settlement of income tax**?

The form that needs to be filled in when the enterprise final settlement is filled in by different enterprises will be slightly different, and the ** that needs to be filled in the enterprise final settlement is generally as follows:

1. Enterprise income tax of the People's Republic of China.

Annual Tax Return Class A;

2. Income statement;

3. Detailed list of costs and expenses;

4. Detailed list of tax adjustment items;

5. Detailed statement of enterprise income tax to make up for losses;

6. Detailed list of tax incentives;

7. Rectify the calculation schedule of overseas income tax credit;

8. Adjustment statement for tax payment of assets measured at fair value;

9. Cross-year tax adjustment table for advertising expenses, business publicity expenses;

10. Detailed statement of tax adjustment for depreciation and amortization of assets;

11. Provision for asset impairment.

Project Adjustment Schedule;

12. Long-term equity investment.

A detailed statement of income (loss).

Summary. I am happy to answer for you: how to write the correction declaration instructions for the final settlement of enterprise income tax Answer:

After the enterprise income tax final settlement declaration is successful, regardless of whether the tax is paid or not, if an error is found, you can directly correct the declaration in etax@sh 3, and the specific steps are as follows: The first step is to etax@sh 3 interface [Menu] - [Document] - [Correct Declaration Filling]. Step 2: Select the report that needs to be corrected on the [Correct Declaration Filling] interface, and click [Correct] Step 3: To correct the report after the declaration is filled, you also need to send it, and the red font "Correct Declaration" will be displayed in the remarks column of the sending interface.

Fourth, there is no receipt for the report of the correction declaration, and the result is directly seen in the declaration interface. For the correction declaration, there are the following three points: 1. Only the correction declaration interface is open for the annual declaration of enterprise income tax, and other reports are invalid; 2. For the annual declaration of enterprise income tax that has been successfully declared, this function can be used to correct the statement during the final settlement period and after the final settlement period.

3. There is no receipt for the correction of the declaration report, and the result is directly seen in the declaration interface.

We are happy to answer for you: How to write the instructions for the correction of the enterprise income tax final settlement Answer: Pro, after the enterprise income tax final settlement is successfully declared, regardless of whether the tax is paid or not, if you find an error, you can directly correct the declaration in etax@sh 3, the specific steps are as follows:

The first step is to etax@sh 3 interface [Menu] - [Document] - [Correct Declaration Filling]. The second step is to select the report that needs to be corrected on the [Correct Declaration Filling] interface, and click [Correct] The third step is to correct the report after the declaration is filled, and the red font "Correct Declaration" is displayed in the remarks column of the sending interface. The fourth step is to correct the declaration of the report without acknowledging the receipt of filial piety, and look at the results directly in the declaration interface.

For the correction declaration, there are the following three points: 1. Only the correction declaration interface is open for the annual declaration of enterprise income tax, and other reports are invalid; 2. For the annual enterprise income tax declaration report of the successful chain Shenlu, this function can be used to correct the statement during the final settlement period and after the final settlement period. 3. There is no receipt for the correction of the declaration report, and the result is directly seen in the declaration interface.

Due to the fact that the business entertainment expense bill was not collected, the business expenses were filled in the A04000 form in the original declaration, and the business entertainment expenses were not filled in in the A05000 form, and the business entertainment expenses were deleted in the changed declaration.

Notes receivable and notes payable are not required to be carried forward. You can check why this balance is formed and when the repayment (recovery) period is. It will be processed when it is actually received (reimbursed). If the two items are interested, the interest should be accrued at the end of the year.

Now it's up to the tax office to ask me to write a note of change.

Then you write down why you want to change, and the reason for the change can be kissed.

Q: How to make the final settlement of enterprise income tax? A:

The final settlement of enterprise income tax refers to the taxpayer within 4 months after the end of the tax year (now changed to before the end of May each 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 amount of 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 and settle the annual enterprise income tax. Enterprises (Category A) that are subject to audit and collection shall be subject to the final settlement and payment method, and taxpayers (Category B) who have been approved and levied enterprise income tax shall not be subject to final settlement. Class A enterprises should consider several aspects in making final settlements:

1. Income: Check whether the income of the enterprise is fully recorded, especially whether the current account still exists and is recognized as income but not recorded; 2. Cost: Check whether the cost carry-over of the enterprise matches the income and whether it truly reflects the cost level of the enterprise; 3. Fees:

Verify whether the expenses of the enterprise comply with the provisions of the relevant tariff laws, and whether the accrued expenses and pre-tax expenses exceed the standards stipulated in the tax laws; 4. Taxation: check whether the various taxes of the enterprise are withdrawn and paid; 5. Make up for losses: use the profits realized by the enterprise in the current year to legally make up for the losses incurred in the previous year (within 5 years); 6. Adjustments:

After the above items are increased and decreased respectively in accordance with the provisions of the tax law, the amount of taxable income of the enterprise in the current year shall be calculated in accordance with the law, so as to calculate and pay the actual income tax payable in the current year. Special attention: the tax adjustment mentioned in the final settlement of income tax is the adjustment of the statement without adjusting the account, and does not do any business treatment in accounting, but only adjusts the declaration form, which only affects the income tax payable by the enterprise, and does not affect the pre-tax profit of the enterprise.

Announcement of the State Administration of Taxation on the Issue of Pre-tax Deduction Vouchers for Enterprise Income Tax for Trade Union Funds》 In order to further strengthen the management of the pre-tax deduction of enterprise income tax for trade union funds, the following announcement is hereby made on the issue of the pre-tax deduction vouchers for trade union funds collected by the tax authorities: Since July 1, 2010, the funds paid by the enterprise for the loose holding of the trade union shall be deducted before the enterprise income tax with the "Special Receipt for Trade Union Fund Income" issued by the trade union organization.

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 provisions of the tax laws, regulations, rules and other relevant enterprise income tax within the prescribed period after the end of the tax year, and determine the amount of the annual tax payable or refundable 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 with the competent tax authority, and provide the relevant information required by the tax authority. The act of settling the annual corporate income tax.

Announcement of the State Administration of Taxation on the Issue of Pre-tax Deduction Vouchers for Enterprise Income Tax for Trade Union Funds》 In order to further strengthen the management of the pre-tax deduction of enterprise income tax for trade union funds, the tax authorities hereby announce the following issues on the issue of pre-tax deduction vouchers for trade union funds: Since July 1, 2010, the trade union funds paid by the enterprise shall be deducted before the enterprise income tax with the "Special Receipt for Trade Union Fund Income" issued by the trade union organization.

After adding or subtracting the tax adjustment, the "tax-adjusted income" (taxable income) is calculated, and the annual tax payable is calculated accordingly. Because of this, this table includes four parts: total profit calculation, taxable income calculation, tax payable calculation and attached information.

The tax-paying enterprise shall first fill in the relevant income, costs and profits according to the accounting results. The difference between the tax law and accounting in the final income tax settlement shall be reflected in the columns of "increase in tax adjustment" and "decrease in tax adjustment" on the basis of total accounting profit.