企业所得税汇算清缴是企业所得税管理的核心环节,为便于广大税务干部和企业财务人员做好2012年的企业所得税汇算清缴工作,本文以案例分析的方式,对其中的疑点、难点问题进行解析,以期为税企双方进行企业所得税汇算清缴提供帮助。一、筹建期业务招待费的所得税处理案例1:A公司于2011年1月开始筹建,至2012年1月正式经 The settlement and payment of corporate income tax is the core of enterprise income tax management. In order to facilitate the tax officials and corporate finance staff to do a good job in the settlement and payment of corporate income tax for 2012, this article takes the case analysis as an example to analyze the problems and difficulties Analysis, with a view to tax revenue for both parties to provide corporate income tax settlement. First, the preparation for the business hospitality income tax treatment Case 1: A company began construction in January 2011, to January 2012 formally