Check The Tax Payment Status Of That Year.

At the end of the year, the enterprises should make a general analysis of all taxes and fees in that year, then calculate the tax burden of the year, then make a comparison with the tax burden prescribed by the local tax authorities, and make appropriate adjustments according to the tax rate stipulated by the tax authorities. This is because the tax authorities' audit cases are often selected from enterprises with abnormal annual tax rates, so enterprises should calculate their tax situation at the end of the year.

If abnormal, please make corresponding tax adjustment in time. If we calculate the negative rate of value added tax, the formula is: the value added tax rate at a certain period of a month = the cumulative number of "taxable amount" in each month, the cumulative amount of taxable sales amount in the current period, and the monthly "taxable amount" is the total amount of tax payable in the monthly value-added tax return. Monthly "taxable sales" = the monthly value added tax returns, taxes on goods and services at the applicable rate, and sales of goods levied on simple collection.

Certain period Value added tax The "tax rate" can also be calculated by the following formula:

Value added tax in a period " tax bearing rate Every month [output tax - (input tax to income tax transfer) - accumulated tax payable] cumulative number + the total number of taxes payable in the current period of simple collection method - the cumulative amount of tax payable in the current period; the cumulative number of taxable sales volume in the current period; or = the current period [the cumulative number of output taxes - (the cumulative number of input taxes - the total number of tax receipts transferred) - the initial tax allowance plus the term ending tax payable] + the total number of tax payable for the current simple collection method, the cumulative amount of the amount of tax payable in the current period, and the cumulative number of taxable sales amounts in the current period. "="

Note: top [ Output tax - (input tax - income tax out) - the tax on the preceding period is more than 0 (no negative number and the negative number is actually the final tax), which is consistent with the calculation of the "payable tax according to the applicable tax rate" in the declaration form.

Before the end of the year, the company should clear up the cost incurred items to prevent the cost and omission of the company from occurring. Enterprises try to avoid large cost accounting across the year. According to the tax law, taxpayers' expenses should be matched or should be allocated into the current reporting and deduction. The deductible expenses that taxpayers should declare in a certain tax year should not be declared or deducted in advance or later. That is to say, the cost can only be deducted in the year it belongs, and cannot be deducted in advance or transferred to the next year.