纳税调整是指企业在年终计算缴纳所得税时把按照财务制度规定记入各帐户的收入、支出等按照税法规定进行调整的活动。它主要包括以下三个方面： 一、按照税法规定应计人收入、按财务会计规定未记入的情形，如企业自制产品用于本企业在建工程，企业在使用时按照产成品成本价转出 Tax adjustment refers to the enterprise in the year-end calculation and payment of income tax in accordance with the provisions of the financial system credited to each account income, expenditures and other activities in accordance with the provisions of the tax law. It mainly includes the following three aspects: First, in accordance with the provisions of tax laws should be accrued income, according to the provisions of the financial and accounting records, such as business-made products for the construction of the enterprise projects, enterprises in use according to the finished product cost price transfer Out