What is the “final settlement of enterprise income tax”?
汇算清缴即，把公司上年度收入、成本、利润进行整理，自行计算全年应纳税所得额和应纳所得税额，根据预缴所得税的税额，确定本年度应补退税额，并针对上年度企业所得税所做的一次完整的清算汇缴及总结的行为。
The taxpayer shall carry out final settlement of enterprise income tax within 5 months after the end of tax year, that is from January 1 to May 31 each year.
纳税人应当自纳税年度终了之日起5个月内进行企业所得税汇算清缴，也即每年的1月1日到5月31日。
Risks caused by failure to declare final settlement on time or fraud in declaration
1. The legal representatives will be restricted from taking high speed rail or plane, going abroad, or emigrating to other countries, etc.
2. The legal representatives will be unable to apply for a bank account or a loan.
3. The enterprises will be fined or even be inspected by the tax bureau on the spot.
4. The enterprise will be listed in the "List of Abnormal Business Operations" and notified to the public.
1、法人代表无法搭乘飞机和高铁，且会被限制出境，不能办移民等；
2、法人代表申办业务会被限制，比如银行开户以及贷款；
3、企业会被税务局罚款，甚至是上门稽查；
4、企业会被列入“经营异常名录”并向社会公示。
What kind of enterprises would be better to make the final settlement report?
1. Enterprises that are required to make final settlement by the tax bureau.
2. Enterprises with zero declaration for a long time.
3. Enterprises suffering from long-term losses.
4. General taxpayers.
5. Enterprises that enjoy export tax refund and tax preference.
6. Enterprises that are often blacklisted by the industrial and commercial bureau and tax bureau.
7. Enterprises that are attached to one address for a long time and operate in a different place.
8. Enterprises that don’t have real business addresses and that cannot issue invoices of utility bills.
9. Enterprises that want to do self-examination to reduce the tax risk.
1、税局通知需要出具汇算清缴报告的企业；
2、长期零申报的企业；
3、长期亏损的企业；
4、一般纳税人企业；
5、享受出口退税、税收优惠的企业；
6、工商、税务黑名单的“常客”；
7、长期挂靠在一个地址，异地经营的企业；
8、没有实际经营场所，出具不了水电费发票凭证的企业；
9、想降低税务风险，对企业进行自查的企业。
Want to know what categories are included in the annual inspection, what documents shall be submitted, and what results will lead to if fails to make annual inspection? Feel free to contact us! HACOS will help you with perfect operation of your company~
