What is the final settlement?
As we all know, the income earned by enterprises throughout the year needs to pay a certain amount of tax to the state regularly according to a certain proportion, and the so-called final settlement means that taxpayers calculate the taxable income and income tax payable for the whole year in accordance with the provisions of the relevant enterprise income tax law of the state within a specified period of time. Generally speaking, the final settlement of enterprise income tax needs to be completed by accountants. Therefore, as an accountant, you must follow the actual situation of the annual income of the enterprise and the provisions of the tax law.
What should I pay attention to in the final settlement?
1, fully understand the preferential tax policies.
In order to further promote the development of enterprises, the state has also introduced many preferential tax policies in recent years, especially during this epidemic, in order to reduce the economic burden of enterprises and support enterprises to resume work and production. As the financial personnel of enterprises, they should have a clear and comprehensive understanding of these preferential policies, so as to effectively help enterprises get out of the predicament, save taxes for enterprises and create better economic benefits.
2. Check and clean up enterprise assets in time.
Especially in this pneumonia epidemic, many enterprises suffered huge losses because they could not operate normally. As accountants, we should check the lost assets for enterprises in time and report to the tax authorities in time. After the declaration is approved, the enterprise will enjoy pre-tax deduction. For those who apply for examination and approval within the time limit, they can also go through formalities, and they can also be deducted before tax after examination and approval.
3. Adjustment of management expenses
The so-called management expenses are all kinds of expenses incurred by enterprises to manage production and operation, such as business entertainment expenses, employee income, employee education and training expenses, welfare expenses, etc. , all belong to the category of management expenses. For this kind of expenses, the national tax law clearly stipulates the standard and scope of pre-tax expenses, so enterprise financial personnel must pay attention.