Quarterly profit, but this year's accumulated losses, this quarter does not need to pay income tax. Quarterly income tax shall be paid in advance, and the income tax shall be calculated according to this year's accumulation. For example, income tax in the fourth quarter =1-65438+ total accumulated profits in February * tax rate-65438+income tax paid in the third quarter.

If the monthly cumulative losses of 20 12, 1- 12 and 9- 12 are the fourth quarter profits, no income tax is required. Note: losing money every year does not mean that you don't have to pay taxes. Whether to pay income tax for annual losses mainly depends on the final settlement of enterprise income tax.

Extended data:

Classification of floating gains and losses: floating gains and losses can be divided into cumulative floating gains and losses and current floating gains and losses. Under the daily debt-free settlement system, the exchange adopts the concept of floating profit and loss of the day.

Cumulative floating profit and loss: refers to the cumulative profit and loss of futures contracts from the opening of positions to the settlement date; The floating profit and loss of the day refers to the profit and loss generated on a trading day during the holding period.

Cumulative floating profit and loss = (selling transaction price-settlement price of the day) × selling volume

Or = (settlement price of the day-purchase transaction price) × purchase amount

The result of the above calculation is that positive numbers are floating profits and negative numbers are floating losses.

Floating profit and loss of the day = (settlement price of the day-settlement price of the previous trading day) × position.

Baidu Encyclopedia-Cumulative floating profit and loss