How Do We Deal With The Tax Payable When The Turnover Tax Is Reduced To The Taxable Income?

The taxpayer shall enjoy the turnover tax that is reduced or refunded (including the withdrawal of the levy immediately and the withdrawal of the original). Except for the items specified by the State Council, the Ministry of Finance and the State Administration of Taxation, the enterprises shall be merged into the profits of the enterprises and pay the enterprise income tax according to the regulations.

On the time of tax payment, the direct deduction and the immediate withdrawal should be incorporated into the enterprise's current profits to pay the enterprise's tax. If the tax is first refunded or refunded, it should be incorporated into the enterprise's actual profits that have received the tax rebate or the tax rebate year to pay the enterprise income tax.

Accounting is as follows: bank loans: bank deposits?

This is the annual profit.