1. Usually the annual report we are talking about is the annual declaration, that is, the final settlement, which is aimed at corporate income tax.
2. Annual inspection generally refers to industrial and commercial annual inspection. During the annual inspection of industry and commerce, it is necessary to submit the balance sheet and profit and loss statement of the enterprise in the previous year (that is, the report of 65438+February in the last hundred years).
3. Regarding the procedure of final settlement, the provisions of local tax and national tax are different. You'd better consult the competent tax authorities.
For example, Beijing local tax declaration is to fill in the report on offline software and print it out after submission. There is no need to keep local taxes. Beijing's national tax generally fills in the relevant tax returns in the national tax declaration software, and then prints them out to pay taxes.
Then, at the time of final settlement, for some enterprises (such as sales exceeding a certain amount and losses exceeding a certain amount), corporate income tax audit should be done at the same time when reporting. This tax audit report was made by the tax agency. General enterprises do tax audit first, and then fill in the declaration form according to the tax audit report.
How to adjust the final settlement of income tax
I. Income items that need to be adjusted in the final settlement of income tax
1. tax-free income. Financial allocation, administrative fees collected according to law and incorporated into financial management, government funds and other non-tax revenues stipulated by the State Council.
2. Debt interest income. It is not included in the income tax payable, but the income from intermediate transfer is taxable.
Two. Expenditure items that need to be adjusted in income tax settlement
1. Employee benefits. The employee welfare expenses incurred by the enterprise, which do not exceed 0.4% of the actual total wages, are allowed to be deducted. The excess shall be subject to tax adjustment and accounted for as a permanent business.
2. Trade union funds. The part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages is allowed to be deducted. The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Pre-tax Deduction Certificate of Enterprise Income Tax for Trade Union Funds (State Taxation Administration of The People's Republic of China Announcement No.20 10 No.24) stipulates that since July 2010, the trade union funds paid by enterprises shall be certified by the trade union organization.
3. Employee education fund. The employee education expenses incurred by the enterprise, which do not exceed 2.5% of the total wages, are allowed to be deducted; The excess is allowed to be carried forward and deducted in future tax years. At this time, there will be a timing difference, which should be treated as a tax increase project.
4. Five insurances and one gold.
5. Interest expense.
6. Business entertainment expenses.
7. Advertising fees and business promotion fees.
8. Fines, fines and late fees.
9. Donate. Donation expenses incurred by enterprises for public welfare undertakings, which do not exceed 65,438+02% of the total annual profits, are allowed to be deducted, while non-public welfare donations are not allowed to be deducted, and taxes should be increased.
Are the final accounts and annual reports together? According to our introduction in the above article, the final settlement of enterprise income tax shall be based on the date stipulated by the tax authorities, and the annual report submitted by enterprises shall be based on the provisions of enterprise management or securities departments. Please refer to our introduction in the above article for the specific time. For more exciting content about finance and taxation, please continue to refer to the introduction on our website.