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企业所得税的年度汇算清缴是一项非常繁杂的工作,它需要核算清缴人员具备一定的会计与税务知识。企业所得税的汇算清缴主要包括企业所得税的汇算、调整、申报、缴纳等多个流程,在实际企业所得税的汇算清缴过程中,只有充分细致的注意工作中的各个问题,才能切实地做好企业所得税的汇缴清算。笔者就企业所得税年度汇缴清算中需要注意的问题,作出如下论述。
The annual settlement of enterprise income tax is a very complicated task, it requires accounting personnel have certain accounting and tax knowledge. The settlement and payment of enterprise income tax mainly include such procedures as the settlement, adjustment, declaration and payment of enterprise income tax. In the process of final settlement and payment of the actual enterprise income tax, only full and meticulous attention can be paid to all the problems in the work so as to be effective Do a good job in the liquidation of corporate income tax. The author on the annual income tax return matters needing attention, made the following discussion.