What are the contents of enterprise supervision centered on enterprise income tax?

Enterprise income tax supervision includes tax registration, tax declaration, tax review and tax punishment.

Tax registration: when an enterprise is established or changed, it needs to register tax, and declare the relevant information to the tax authorities, including the name of the enterprise, legal representative, registered capital, etc. Tax registration is the premise and basis for enterprises to pay taxes.

Tax declaration: enterprises need to declare their tax payable to the tax authorities at the specified time node every year. Tax declaration includes filling in the enterprise income tax return, calculating the tax payable, and submitting relevant financial statements and materials.

Tax review: the tax authorities review the tax returns of enterprises to verify whether the tax payment behavior of enterprises is in compliance. Tax review can include on-site inspection, data inspection, financial analysis, etc. , aiming at discovering and correcting possible tax violations of enterprises.

Tax punishment: the tax authorities have the right to punish enterprises that violate the provisions of the tax law. Tax penalties can include fines, late fees, tax arrears and orders to make corrections. Serious violations of the law may also face criminal responsibility.