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为了提高商业银行企业所得税汇算清缴整体质量,减少不必要的税收执法风险,本文对商业银行企业所得税汇算清缴中应关注的重点事项进行了探讨与解析,着重阐述了新旧税收政策的变化、优惠备案政策的运用、资产损失税前扣除、税前扣除凭证的有效、税会差异事项的调整、报表数据之间的平衡等六个关键环节,以期对商业银行企业所得税汇算清缴工作有所裨益。
In order to improve the overall quality of corporate income tax payment and settlement of commercial banks and reduce unnecessary risk of tax law enforcement, this paper discusses and analyzes the key issues that should be paid attention in the settlement and payment of corporate income tax of commercial banks, and emphatically elaborates on the new and old tax policies Change, the preferential filing policy, the pre-tax deduction of loss of assets, pre-tax deduction of evidence, the adjustment of tax differences, the balance between the statements of data and other six key aspects of commercial banks with a view to the final settlement of corporate income tax Work is helpful.