年度企业所得税汇算清缴工作,是中小企业会计工作中的一件大事。一方面,按照税法和税务机关的要求,进行年度企业所得税汇算清缴,可以保证所得税申报、会计核算、税款缴纳、资料报送的合法性、真实性、及时性和完整性;另一方面,企业财务部门、财务会计人员也可以所得税申报表为逻辑主线,对企业一年来的会计资料(包括会计凭证、会计账簿、会计报表、纳税申报表等),从收入的组成、成本的结转、费用发生、利润的计算等方面, Annual business income tax final payment, accounting work for small and medium enterprises is a major event. On the one hand, in accordance with the tax law and the requirements of the tax authorities, the annual corporate income tax final settlement, you can ensure the income tax returns, accounting, tax payment, information submitted by the legitimacy, authenticity, timeliness and integrity; the other As for the enterprise financial department and financial accountant, the income tax return can also be regarded as the logic main line. The accounting information (including accounting documents, accounting books, accounting statements, tax returns, etc.) of the enterprise in the past year is calculated from the composition of the income and the cost Turn, costs occur, the calculation of profits, etc.,