amount of income

It is wrong to deduct the uncompensated loss stipulated in the previous tax law, and the difference between the prepaid tax and the tax payable by the tax authorities can not be handled according to the tax evasion. The state tax administration letter [1996]008 states that the State Administration of Taxation on the issue of how to identify tax evasion in advance payment of enterprise income tax stipulates:

year

After the end, it can be accurately calculated. Normally, in advance payment, whether it is paid in advance according to the actual data of the tax payment period or according to a certain proportion of the taxable income amount of the previous year, or if it is prepaid in advance by other means, there is a problem of not accurately calculating the amount of taxable income in the current period. Therefore, the tax paid by the enterprise in advance payment can not be regarded as a tax evasion.

However, if the tax is not paid on time after the advance payment is made, the late fee will be increased by 5/10000 from the date of the late tax payment.