企业所得税清算,是企业财务管理工作的一项重要内容。本文以现行《企业所得税法》、《企业所得税法实施条例》及相关规定为依据,从收入确认、正确区分税前扣除项目、正确区分资本性支出和收益性支出等方面,就如何搞好企业所得税清算提出了一些建议,旨在帮助企业在依法纳税同时,维护好自身的合法权益。 Corporate income tax liquidation is an important part of the enterprise’s financial management. Based on the current “Enterprise Income Tax Law” and “Implementation Regulation of Enterprise Income Tax Law” and related regulations, from the aspects of revenue recognition, correct distinction between pre-tax deduction items, correct distinction between capital expenditures and profit-making expenditures, Settlement of income tax made some suggestions to help enterprises pay taxes in accordance with the law at the same time, safeguard their own legitimate rights and interests.