企业所得税汇算清缴工作是历年税务检查的“重头戏”,涉及面广,政策性强,容易隐蔽大量问题。我们在企业所得税汇缴工作中发现,有三个盲点容易被税务部门忽视。 一、忽视对关联企业的检查 关联企业由于共同的利益要求,往往采取以下四种方式进行避税或偷税:一是 The settlement and payment of corporate income tax is the “grand opening” of the tax inspection over the years. It covers a wide range of areas and has strong policies. It is easy to conceal a large number of problems. We found in the corporate income tax remittances, there are three blind spots easily overlooked by the tax authorities. First, ignore the inspection of affiliated enterprises Due to the common interests of affiliates, often take the following four ways to avoid tax or tax evasion: First,