1，一定要先经过事务所对财务会计报表的审计后企业才能完成年度所得税汇算清缴。 纳税人在汇算清缴时，应按规定进行纳税调整。发生的有关涉税事项（包括税前扣除、投资抵免、减免税等）需报税务机关审核或审批的，应按规定时间，在年度纳税申报前办理完毕。 2，《中华人民共和国企业所得税法》第五十四条规定：企业应当自年度终了之日起五个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款。 如果您是网上报税，企业所得税年度申报表会在网上报税软件中显示，如报税软件中未显示年报表，请与软件公司联系。 举例说明：2010年1月1日―4月30日是做2009年度企业所得税汇算清缴的时间。 3，如果一个公司是在每年4月1日汇算清缴年度所得税的，但在2008年的财务会计报告审计中，事务所又发现了报告中有些问题需要调整2008年的利润表，税务局在审计企业所得税汇算清缴时会通知您。

审计业务报价单

Audit Quotation

Thanks for your company’s commission. You entrusted our company to handle the business of the annual accounting statements audit and the foreign exchange receipts and payments audit of your Company in 2006, thus, we have an initial understanding of your company, such as the capital operation, the business process, the financial management, the internal control and the cost accounting. As 2007 draws to a close, we hope your company’s business has a more significant development in 2007, and at the same time, we look forward to having cooperation with your company again to provide knight service. Specific service content and quotation are as follows:

1. Annual Accounting Statements Audit

To audit the Balance Sheet of your company on December 31, 2007, the profit of 2007 and the annual Profit Distribution Table, the annual Cash Flow Statement and the Notes of Financial Statement of 2007, and to provide the Audit Report of Accounting Statement both in Chinese and in English.

2. Foreign Exchange Receipts and Payments Audit

To audit the annual foreign exchange receipts and payments of your company in 2007, and to provide the Audit Report of Foreign Exchange Receipts and Payments both in Chinese and Chinese.

3. Taxable Income Review

To review the annual taxable income of your company in 2007, and compile the Adjustment Table of Taxable Income both in Chinese and Chinese.

According to the Financial Bureau and other relevant departments of the audit fees, with your company's total assets and business volume, and in view of the sincere cooperation between our company and your company, the quotations of the above business of your company in 2007 are as follows:

Comprehensive quotation of the above business: RMB 50,000 Yuan;
Comprehensive quotation of the above business of your company: RMB 50,000 Yuan.

We sincerely look forward to having cooperation with your company again, and providing knight service for you.

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