随着市场经济关系的日趋复杂,地勘单位的业务范围不仅限于承担基础性、公益性、战略性地质找矿任务,也有不少工作属于商业性地勘工作及其他经营活动。这样,单位面临着各种税收问题,现仅浅谈有关所得税汇算清缴前的注意事项。1　应检查有关优惠政策是否已报审批随着国家优惠政策 With the increasingly complicated market economy, the business scope of geological exploration units is not limited to undertaking the basic, public welfare and strategic geological prospecting tasks, and many of them belong to commercial geological exploration work and other business activities. In this way, the units are faced with various tax issues. Attention is only drawn to the matters before the final settlement of the income tax. 1 Should check whether the preferential policies have been approved with the state preferential policies