近年来,深圳市国税局围绕提高企业所得税汇算清缴工作质量,大胆创新,摸索出一套切合实际的“3+2”工作法。所谓“3+2”工作法,就是把管理和服务贯穿于企业所得税汇算清缴全过程,通过“分类辅导”和“集体约谈”促进税企良性互动,突出事前分类宣传辅导、事中动态跟踪管理和事后涉税风险预警。“实施‘3+2’工作法后,企业所得税汇算清缴工作有了质的飞跃,在每年新增2万余户所得税纳 In recent years, the Shenzhen Municipal State Administration of Taxation has worked out a set of practical ”3 + 2“ working methods around improving the quality of the final payment of enterprise income tax and making bold innovations. The so-called ”3 + 2 “ method of work is to promote management and service throughout the process of final settlement of enterprise income tax through the promotion of the positive interaction between taxpayers through ”classified counseling“ and ”collective interviews“ Classified publicity counseling, dynamic follow-up management and early warning of tax-related risks. ”Implementation of the ’3 + 2’ method of work, the corporate income tax final settlement has made a qualitative leap in the annual increase of more than 20,000 households income tax