Is the settlement last year corporate income tax to do a summary of the liquidation. In the income tax collection and payment time, there will be a special settlement form, according to the accounting standards and tax regulations, to increase the adjustment increase, reduce the reduction. At the same time, when the income tax, the following seven must understand.
1., declare, remit, pay regularly
Taxpayers shall pay tax to the competent tax authorities within 5 months after the end of the tax year. If it fails to do so on time due to force majeure, it may apply for deferred tax declaration in accordance with the law on the administration of tax collection and the detailed rules for its implementation.
2. property damage must be declared
The loss of assets caused by an enterprise shall be deducted before tax in accordance with the prescribed procedures and requirements and declared to the competent tax authorities. Losses not declared shall not be deducted before tax.
3., concessions should be filed
Taxpayers who enjoy the tax exemption and exemption for filing shall be filed with the tax authorities, and shall be executed after the registration by the tax authorities. If the taxpayer fails to file the case in accordance with the regulations, the tax authorities shall punish them in accordance with relevant regulations.
4., tax matters to be adjusted
The account adjustment must be adjusted within the account, adjusted to conform to the accounting regulations; the tax adjustment is only adjusted outside the account, which is adjusted only in the tax return, and adjusted to meet the requirements of the tax law.
A deficit of 5. should be made up
The losses in the tax year of the enterprise are allowed to be carried over to the next year and be compensated for by the income of the next year, but the period of carryover shall not exceed 5 years.
6., fill in the caliber should be unified
The reserve tax deduction, tax deduction of asset losses, non taxable income, tax exempt income, deductions, tax incentives, investment losses, losses of corporate assets at the Department and other series of data reporting, financial tax system shall follow the relevant laws and regulations, to ensure consistent.
7. be skilled in electronic declaration procedure
When enterprises enter data, each form, including the main table, the schedule and the financial statements, should be filled out and filled with zero without data. In particular, the beginning and end of the financial statements should be filled, and the balance sheet's initial number can not be zero. The initial balance of the newly opened enterprise balance sheet will fill in the economic status of the enterprise when opening, and remember that it cannot be zero. In the main form of the declaration form, if the enterprise is a loss, no negative numbers should be filled in the taxable income column. It should be filled 0.