建议做好所得税申报前的纳税调整□黄文津《中华人民共和国企业所得税暂行条例》第九条规定：纳税人在计算应纳税所得额时，其财务、会计处理办法同国家有关税收的规定有抵触的，应当按照国家有关税收的规定计算纳税。根据这一规定，建议中央企业在年度所得税纳税申报前重... Proposed tax adjustments before income tax returns □ Huang Wenjin Article 9 of the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China stipulates that when calculating taxable income, a taxpayer may have conflicting financial and accounting solutions with the tax provisions of the state , The tax payment shall be calculated in accordance with the provisions of the state on taxation. According to this regulation, it is recommended that central enterprises re-pay the annual income tax return ...