汇算清缴是企业所得税征管重要环节,决定着企业所得税征管质量和效率。企业所得税以年度为纳税期间,为保证税款及时足额入库,税法规定纳税人按月或按季预缴税款,年度终了45日内计算全年应纳税额并办理纳税申报,年度终了4个月内多退少补或抵顶下一年度应纳税额。2005年12月国家税务总局修订了《企业所得税汇算清缴管理办法》(国税发[2005]200号),对办法的出台背景、改革思路及新规定,本文做解读如下。 Final settlement is an important part of enterprise income tax collection and management, determining the quality and efficiency of enterprise income tax collection. Enterprise income tax to the annual tax period, in order to ensure timely and full tax storage, tax law on taxpayers on a monthly or quarterly pre-paid taxes, the end of the year 45 to calculate the full year tax payable and apply for tax returns, the end of the year 4 Within months to make up more or less to meet the next year’s tax liability. In December 2005, the State Administration of Taxation revised the Measures for the Administration of Settlement and Payment of Enterprise Income Tax (Guo Shui Fa [2005] No. 200), as well as its background, reform ideas and new regulations.