一年一度的企业所得税汇算清缴期又到了,企业所得税汇算清缴是税务机关加强所得税管理的一项重要工作。2008年1月1日新企业所得税法及其实施条例开始施行后,国务院和财税部门又相继对诸多企业所得税有关政策进行了修改、废止、过渡以及进一步明确。为了帮助纳税人做好一年一度的企业所得税汇算清缴工作,正确进行年度纳税调整,本文对2008年企业所得税汇算清缴应注意的主要问题进行了梳理、归纳,希望对读者有所借鉴。 The annual corporate income tax final settlement has arrived, the final settlement of corporate income tax is to strengthen the tax authorities to administer income tax is an important task. On January 1, 2008, after the implementation of the new EIT Law and its implementing regulations, the State Council and the fiscal and taxation departments have successively amended, abolished, transitioned and further clarified the relevant policies on enterprise income tax. In order to help taxpayers make an annual income tax settlement and pay the annual tax adjustments correctly, this paper reviews the main issues that should be paid attention to in the settlement of corporate income tax in 2008, Learn from