凡是实行企业所得税查账征收的企业,都需要将企业的收入、成本、费用项目,对照国家税收政策,寻找是否有需要进行纳税调整的地方。《年度企业所得税汇算清缴表》中的附表三《纳税调整项目明细表》 Any enterprise that carries out the income tax examination and collection of enterprises needs to find out if there are any tax adjustments that need to be made by comparing the enterprise’s income, costs and expenses with the tax policies of other countries. “Annual Enterprise Income Tax final settlement table” in the Third Schedule “List of tax adjustment items”