After the final settlement, is the reconciliation recorded in last year's account book or this year's account book?

Final settlement refers to the collection, final settlement and payment of income tax and other taxes applicable to prepayment method after the end of the year. Taxes such as income tax are usually levied according to the taxpayer's annual taxable income. After the end of the year, the tax shall be calculated according to the annual taxable income and the tax rate stipulated in the tax law. In order to ensure the timely and balanced storage of taxes, in actual work, taxes are generally paid in advance on a monthly and quarterly basis, and settled at the end of the year, with more refunds and less supplements. Monthly and quarterly prepayments generally calculate the taxable amount according to the taxpayer's tax basis of this quarter (month), which is often difficult to be completely consistent with the tax basis of the annual final accounts. Therefore, after the end of the year, it is necessary to make a summary calculation according to the taxpayer's financial final accounts, pay off the tax, and refund more and make up less for the tax paid in advance.

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Reply time: 202 1-09-03. Please refer to the latest business changes announced by Ping An Bank in official website.

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