The annual final settlement of partnership enterprises refers to a tax act of calculating the income of the current year, paying the tax payable and submitting it to the tax authorities after the end of each year. To declare, it is necessary to submit the annual enterprise income tax return and related schedules within the prescribed time limit, and pay the tax payable or pay the tax after liquidation.

According to the provisions of China's enterprise income tax law, partnership enterprises are taxpayers who pay enterprise income tax independently and need to make annual final settlement at the end of each year. The specific declaration process is as follows: 1. Determine the filing time: the filing period of enterprise income tax is 1 year from March to April 30 of that year, and there will be specific notices in various places. Within the specified time, the partnership enterprise shall submit the annual tax return and related materials. 2. Fill in the tax return: the partnership enterprise shall fill in all the information required for final settlement in accordance with the provisions of the annual tax return of enterprise income tax and its schedule. Including income, deductible items, deductible losses, etc. 3. Tax declaration: Upon completion, the partnership enterprise shall submit the annual tax declaration form and related schedules to the local tax authorities. 4. Pay taxes: calculate the amount of enterprise income tax payable in the current year according to the enterprise income tax rate table published by the state tax authorities, and then pay the tax payable or pay back the tax. It should be noted that the annual final accounts of the partnership need to be declared and paid in accordance with the prescribed time. If you fail to declare or pay taxes in time, you will face fines or other legal risks.

Is the annual final accounts of the partnership applicable to all partnerships? The annual final settlement of partnership enterprises is applicable to all partnerships that pay enterprise income tax, including general partnerships, special partnerships and investment fund partnerships. However, it should be noted that some specific types of partnerships, such as infrastructure investment fund partnerships, may also enjoy preferential tax policies and need to be declared in accordance with relevant regulations.

The annual settlement of partnership enterprises is an important financial management and tax declaration work. A partnership enterprise shall declare, pay taxes and submit materials in accordance with the prescribed time and procedures to ensure tax compliance and avoid possible legal risks. At the same time, it is suggested that partnership enterprises cooperate with professional tax agencies to keep abreast of the latest tax policies and regulations and improve tax compliance and management.

Legal basis:

Article 9 of the Partnership Enterprise Law of People's Republic of China (PRC) * * * To apply for the establishment of a partnership enterprise, an application for registration, partnership agreement, partner identification and other documents shall be submitted to the enterprise registration authority. If there are items in the business scope of a partnership that need to be approved before registration according to laws and administrative regulations, it shall be approved in accordance with the law and submit the approval documents at the time of registration. Article 968 of the Civil Code of People's Republic of China (PRC) * * * Partners shall perform their capital contribution obligations in the agreed manner, amount and payment period.