The 2021 annual enterprise income tax settlement and finalization work was uniformly planned and coordinated. The situations of each item of the profit total, such as operating income, operating costs, taxes and surcharges, selling expenses, management expenses, financial expenses, impairment losses of assets, fair value change gains, investment income, etc., were reviewed. The tax adjustment amounts were confirmed, the tax declaration forms were filled out, and the settlement and finalization review report was issued.

The focus is on the total profit, income-related tax adjustment items, deduction-related tax adjustment items, asset-related tax adjustment items and the current year's amount to be refunded (or paid) as income tax. For example:

Income-related - operating income, deemed sales revenue, tax-exempt income.

Exclusions - Wages and salaries, employee benefits, employee training expenses, union funds, advertising and business promotion expenses, public welfare donation expenditures, business entertainment expenses, supplementary pension insurance, supplementary medical insurance, bad debt losses and reserve items.

Based on the situation of enterprise asset losses, collect and organize relevant materials related to asset losses, including evidential materials and accounting records, review and confirm the amount of asset losses, and issue an asset loss review report.

Based on the situation of enterprise technological transformation and equipment renewal, we will review the fixed assets that meet the conditions for one-time tax deduction or accelerated depreciation. This will help enterprises directly enjoy this preferential policy during the annual settlement and declaration process, and retain relevant materials such as the purchase invoices and accounting vouchers for future reference.

Based on the actual situation of the enterprise's purchase and use of special environmental protection, energy-saving and water-saving, and safety production equipment, compare with the "Enterprise Income Tax Preferential Catalogue for Special Environmental Protection Equipment", "Enterprise Income Tax Preferential Catalogue for Special Energy-Saving and Water-Saving Equipment", or "Enterprise Income Tax Preferential Catalogue for Special Safety Production Equipment", to determine the special equipment that meets the relevant technical indicators and other tax preferential policy provisions. Make the payment and enjoy the benefits, and retain the list of purchased and self-used special equipment and relevant documents such as invoices for future reference.

Based on the situation of enterprises' employment of disabled personnel, the actual wages paid by the enterprises to disabled employees should be reviewed. The 100% additional deduction for the wages of disabled employees should be collected and paid, and the list of disabled employees employed by the enterprises, along with their "Disability Certificate" or "Disabled Soldier Certificate" and other relevant materials, should be retained for future reference.

Based on various types of reorganization situations such as changes in enterprise legal form, debt restructuring, equity acquisition, asset acquisition, merger, and division, in accordance with the requirements of tax laws and regulations, assist enterprises in completing the enterprise income tax annual declaration in the year when the reorganization business is completed.

Based on the income situation of "going global" enterprises from within China and from outside China, the total taxable amount of income from both domestic and foreign sources is calculated. The tax paid by the enterprise in foreign countries of a tax nature is verified and confirmed to be offset against the total taxable amount of income from both domestic and foreign sources.

Based on the company's loss situation in the current year, or its profit situation in the current year, according to tax laws, losses from previous years can be offset. An audit will be conducted and a loss confirmation report or a review report for offsetting losses will be issued.