汇算清缴

由纳税义务人在次月七日内预缴，年度终了后三个月内汇算清缴，多退少补。

Such payments shall be made within the first seven days after the end of each month and the final settlement shall be made within three months after the end of each tax year . Any excess payment shall Be refunded and any deficiency repaid .

实行核定定额征收企业所得税的纳税人，不进行汇算清缴。

A taxpayer whose enterprise income taxes are collected according to the fixed amount upon assessment is not required to make final settlement and payment .

如何做好企业所得税汇算清缴

How to Do Enterprises ' Income Tax Declaration Well

关于所得税汇算清缴中的问题

Issues about paying income tax

如果分月或分次取得所得的，年度终了后三个月内汇算清缴。

In case income is gained monthly or timely , the settlement shall be made within three months after the end of taxable year .

安徽省企业所得税汇算清缴现状分析及新税法实施后的对策研究

Corporate Settlement and Payment of Enterprise Income Tax in Anhui Province : The Status Quo Analysis and Relevance Solution Research under the New Tax Law Framework

根据该办法，非境内注册居民企业按照分季预缴、年度汇算清缴方法申报缴纳所得税。

According to the Measures , a resident enterprise registered overseas may file tax returns and pay taxes by means of quarterly prepayment or year-end final settlement .