论文部分内容阅读
根据《中华人民共和国企业所得税暂行条例》及其《实施细则》和《企业所得税汇算清缴管理办法》的有关规定,纳税人在纳税年度内无论盈利、亏损、或处于减免税期,都应于年度终了后四十五日内,向税务机关办理年度企业所得税纳税申报。办理年度企业所得税纳税申报,实际上就是企业进行所得税自行汇算清缴阶段,也就是纳税人自行计算年度应纳税所得额和应缴所得税额,根据预缴税款的情况,计算全年应缴应退税额。其调整的主要方面有:
According to the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax and the relevant provisions of the Regulations and Administrative Measures on Enterprise Income Tax Clearing and Payment, taxpayers, irrespective of their profits, losses or tax holidays, Within 45 days after the end of the year, the tax authorities shall handle the annual enterprise income tax return. For the annual enterprise income tax return, in fact, is the income tax self-calculation and settlement stage, that is, the taxpayer to calculate the annual taxable income and the amount of income tax payable, according to the advance tax payable, calculate the full year Tax refund. The main aspects of its adjustment are: