Corporate Income Tax Will Be Collected Before The End Of May.

There are provisions for the settlement period.

Taxpayers shall, within 5 months from the end of the tax year, calculate the settlement and settle the tax payable on enterprise income tax payable.

If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of termination of the actual operation, handle the settlement of the current enterprise income tax with the tax authorities.

The information should be complete.

When taxpayers conduct annual tax returns on enterprise income tax, they shall truthfully fill in and submit the following paper materials:

The annual tax returns and their schedules; 2. financial accounting reports; 3. relevant information on archival filing; 4. the prepayment of taxes by branch offices; 5. if an intermediary agency issues an audit report, it shall issue a contract of agency signed by both parties, and attach a report on the contents, including the items, reasons, basis, calculation process and adjustment amount of tax adjustment issued by the intermediaries. 6., if a special reorganization is involved, the two parties shall submit written written agreements or court awards to the competent tax authorities to the competent tax authorities, which can prove their compliance with the provisions of special reorganization conditions; 7., if they relate to the business contacts between the affiliated parties, submit the report forms of the annual business reports of People's Republic of China enterprises, and 8. other relevant information required by the tax authorities. 1. enterprise income

Some forensic reports on tax related matters are indispensable.

In order to improve the quality of the settlement and the accuracy of the pre tax deduction, the tax authorities encourage the vast number of taxpayers to engage in the relevant economic verification reports when they engage in the deduction of enterprise income tax and the deduction of pre tax deduction matters.

At the same time, in accordance with the relevant provisions of the tax law, the following tax related matters must be accompanied by the economic qualification report of the intermediaries with statutory qualifications when reporting.

1. loss of individual assets

In accordance with the requirements of the State Administration of Taxation on the issuance of the notice on the pre tax deduction of enterprise assets losses (tax return No. 200988), the assets loss items of the intermediaries' economic appraisal should be provided.

The competent tax authorities shall not accept the application for assets loss of taxpayers who fail to comply with the regulations.

2. annual tax returns of real estate development enterprises

After the completion of the development of the product, a real estate development enterprise shall, on the basis of the annual tax declaration, attach an authentication report on the discrepancy between the gross profit of the actual sales revenue of the development product and the gross profit of the pre-sale income.

For taxpayers who have not attached the tax related authentication report to the regulations, they should be dealt with according to the relevant provisions of the law of the People's Republic of China on tax collection and administration and carry out special inspections.