日前 ,上海市地方税务局以沪地税四（１９９９）１３号文对本市私营企业１９９９年度企业所得税汇算清缴有关问题进行了解答。问 :汇算清缴的范围如何确定？答 :凡在１９９９年底前登记开业并发生经济业务的本市各类按查帐征收方式征收企业所得税的私营企业 ,均应按规定进行企 Recently, the Local Taxation Bureau of Shanghai Municipality answered the questions concerning the settlement and payment of enterprise income tax of the private-owned enterprises of this Municipality in 1999 by the No. 13 Document of Shanghai Local Taxation No. 4 (1999). Q: How to determine the scope of the settlement? A: All privately-owned enterprises in the city that are registered and opened for business before the end of 1999 and whose business operations are conducted are subject to the enterprise income tax collection by way of audit collection and collection. Enterprises should be required to conduct business