It refers to the prior planning and arrangement of business, investment, financial management and other activities within the scope of the tax law. As far as possible to obtain "tax saving" tax benefits.
Through the preparation of financial statements, it can not only provide the necessary accounting information for the management authorities of enterprises and the parties related to the economic interests of enterprises, but also provide the basis for the country to use the accounting information for the comprehensive balance of the national economy,
The preparation of financial statements is a special method to reflect the process and results of economic activities of each unit in a certain accounting period according to the book records and the prescribed form
Based on XBRL technology, this paper interprets XBRL technology and its application from the perspective of financial accounting theory and practice. The book uses a large number of fresh cases in the practice of financial report submission to provide in-depth analysis of XBRL theory and technology and a new understanding of XBRL practice from the perspectives of information providers and users, regulators and financial personnel.
Taxpayers of enterprise income tax shall, from the year of production and operation, make final settlement and payment in accordance with the Provisional Regulations on enterprise income tax, its detailed rules for implementation and relevant provisions. In the final settlement of enterprise income tax, the taxpayer shall calculate the annual amount of taxable income and the amount of income tax payable by himself in accordance with the provisions of the tax law. After deducting the amount of tax prepaid, the annual amount of supplementary (refundable) tax shall be calculated, and the annual income tax return and relevant information shall be filled in.
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