The scope and content of the final settlement and settlement of resident enterprises in Shenzhen in 2025

Shenzhen’s 2025 annual settlement and settlement scope and content of resident enterprises 1、The scope of final settlement and settlement belongs to the Shenzhen Municipal State Taxation Bureau、Shenzhen Local Taxation Bureau Corporate Income Tax Collection and Administration Scope,Resident corporate income tax taxpayers (hereinafter referred to as "taxpayers") who are levied based on audited accounts and assessed taxable income rates)，Whether or not there is a tax cut、tax free period，regardless of profit or loss，All companies must handle corporate income tax final settlement and payment。

Taxpayers who are subject to the assessment of fixed-amount corporate income tax，No final settlement will be made。two、Time for final settlement and payment Taxpayers must submit annual corporate income tax returns and final settlement to the competent tax authorities within five months from the end of the year.。

three、Contents of final settlement (1) Taxpayers shall comply with corporate income tax laws、regulations、According to regulations and other relevant corporate income tax regulations, you can calculate the taxable income and income tax payable for the current tax year by yourself.，Quarterly prepayment of corporate income tax，Determine the amount of tax payable or refundable for the tax year，and fill out the annual corporate income tax return，File annual corporate income tax returns with the competent tax authorities、Provide tax authorities

Require

Relevant information provided、Settlement of corporate income tax for the year。

remember，Ensure the authenticity of tax returns、accuracy and completeness。(2) Taxpayers need to obtain approval from the tax authorities、Matters for review or filing，should follow prescribed procedures、time limit and

Require

Handle in time。

Methods for retaining filing materials for corporate income tax preferential matters for future reference，That is, taxpayers enjoy preferential corporate income tax，You should make your own judgment on whether you meet the conditions stipulated in the tax preferential policies.，And fill in the declaration form yourself to enjoy the discounts and exemptions，At the same time, keep the information properly for future reference.。in，Taxpayers who enjoy preferential treatment for software and integrated circuit companies，According to relevant regulations，Relevant paper materials need to be attached，Need to register with tax authorities。

Taxpayers suffer asset losses，should follow prescribed procedures and

Require

Report to tax authorities，undeclared losses，Not deductible before tax。

Taxpayers deferred tax on non-monetary asset investments、Special tax treatment for corporate restructuring income tax、Special tax treatment for transfer of assets (equity) of resident enterprises、Enjoy research and development

cost

Additional deduction for preferential policies，The "Details of Deferred Tax Adjustment for Non-monetary Asset Investments", "Special Tax Treatment Report Form for Enterprise Reorganization Income Tax", "Special Tax Treatment Report Form for Asset (Equity) Transfer of Resident Enterprises" and "Research and Development Projects Allowed for Super Deduction" should be completed in accordance with relevant regulations.

cost

Situation Summary Table》，and submit it to the competent tax authorities together with the annual tax return.。

About Hong Kong Xintong

Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。