Welcome to the official website of Nantong Crystal Abacus Finance & Tax Consulting Co., Ltd.
Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.
Contact: Zhang Accounting
Mobile phone: 15851208513 WeChat: jhkjcw
Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City
Nantong registered company income tax settlement and settlement is to make a summary and settlement of the overall corporate income tax in the previous year. When doing the collective income tax payment, there will be a special accounting form. According to accounting standards and tax regulations, the adjustment will be increased by an increase, and the decrease will be reduced. At the same time, Nantong registered company, when doing income tax settlement and settlement, the following seven items must be understood.
1. Remittance must be submitted on time
Nantong registered company reminds you that taxpayers should report tax to the competent tax authority within 5 months after the end of the tax year. If due to force majeure, it cannot be processed on time, and the tax deferral tax declaration can be processed in accordance with the provisions of the Tax Administration Law and its detailed implementation rules.
2. Tax matters to be adjusted
Account adjustment must be adjusted within the account to make it comply with accounting requirements; tax adjustment is only adjusted outside the account, that is, adjusted only in the tax return, and adjusted to make it comply with tax laws.
3. Records of reductions and exemptions
Taxpayers who wish to enjoy tax deductions and exemptions for filing purposes shall apply for filing, and shall be implemented from the date of registration after being registered with the tax authorities. If the taxpayer fails to record according to the regulations, the tax authorities shall punish them according to relevant regulations.
4. Declaration of property loss
The editor of the registered company tells you that the asset loss incurred by the enterprise should be reported to the competent tax authority in accordance with the prescribed procedures and requirements before being deducted before tax. Undeclared losses cannot be deducted before tax.
5. Annual losses have to be made up
The losses incurred in the tax year of an enterprise are allowed to be carried forward to the subsequent years and made up with the income from subsequent years, but the carry-over period must not exceed 5 years.
6. The reporting caliber must be uniform
Reserve tax deductions, asset loss pre-tax deductions, non-taxable income, tax-exempt income, investment loss deductions, tax benefits, make up for losses, corporate asset processing and other data should be reported in compliance with relevant tax regulations and financial system requirements to ensure that The caliber is consistent.
7. Be proficient in electronic filing procedures