由于会计制度与税法的分离,两者规定存在许多差异,在年度所得税汇算清缴时,企业需要对年度企业所得税进行纳税调整。笔者现按照企业财务报表顺序,就企业所得税的年度申报中常见的纳税调整事项作一介绍。 Due to the separation of accounting system and tax law, there are many differences between the two. When the annual income tax is settled and paid, the enterprise needs to make annual tax adjustment on the enterprise income tax. The author is in accordance with the order of corporate financial statements, corporate income tax returns in the annual tax returns common to make an introduction.