2014年度企业所得税汇算清缴工作正在进行,涉税鉴证业务作为注册税务师和税务师事务所的专属业务,在汇算清缴工作中最集中、最繁忙。2014年也是企业所得税政策出台较多的一年。为了帮助企业和注册税务师在汇算清缴业务中正确理解和把 The 2014 annual enterprise income tax payment and settlement work is underway. The tax certification business, as the exclusive business of CTA and tax office, is the most concentrated and the busiest in the final settlement of accounts. 2014 is also a year with more corporate income tax policies. In order to help enterprises and CTA correctly understand and put in the settlement business