企业所得税汇算清缴是税务机关、纳税人和涉税专业服务机构合力完成的一项重要工作。2016年虽然出台新的企业所得税政策不多,但是也有一些新情况需要把控。比如,营改增全面铺开,需要有效把握全面营改增实施后的税种协调;税制改革和征管改革深入推进,需要增强在征管新形势下的涉税风险防控意识;推动“双创”的政策措施不断完善、企业重组新政策陆续出台等,需要熟知年度实施的新政策的执行口径;等等。同时 The settlement and payment of enterprise income tax is an important work accomplished jointly by tax authorities, taxpayers and tax-related professional service agencies. Although there are not many new corporate income tax policies in 2016, there are some new situations that need to be controlled. For example, the reform of the camp should be rolled out in an all-round way and the tax coordination after the implementation of the comprehensive battalion reform should be effectively grasped; the reform of the taxation system and the reform of the administration of tax collection should be further promoted; the awareness of tax-related risk prevention and control should be enhanced under the new circumstances of administration and administration; "Policy measures continue to improve, one after another promulgated the new corporate restructuring policies need to be familiar with the implementation of the annual policy of the implementation of the new caliber; and so on. Simultaneously