Tax Clearance Report, which is a tax audit report issued by a tax agency (certification accounting firms without tax-related authority are not entitled to issue such reports) after auditing a company's corporate income tax for corporate income tax purposes.

Tax settlement and clearance refers to the act of taxpayers, within a specified period after the end of the tax year, calculating their total taxable income and the corresponding tax payable according to tax laws, regulations, rules, and other relevant provisions concerning corporate income tax. They determine the amount of tax to be refunded or paid based on the monthly or quarterly advance tax payments, fill out the annual corporate income tax return form, file the annual corporate income tax return with the competent tax authority, provide the required documents, and settle the full year's corporate income tax.

The settlement report is prepared to make tax adjustments based on the annual audit report. Whether adjustments are made during settlement is a tax-related adjustment for the taxable income amount, tailored to each company's financial indicators. If the tax amount is 0 when filing the annual income tax, a zero declaration is required. All declarations must be based on the figures in the tax return draft (income tax settlement report).