2008年度企业所得税汇算清缴是新企业所得税法实施后的首个汇算清缴期,与往年相比,变化较大。为了帮助企业做好2008年度汇算清缴工作,本刊特约此稿,就每一个申报表的主要内容、相互关系和重点,以及相关的政策进行解析,藉此帮助纳税人掌握汇算清缴的要点。因文章较长,本刊分两期刊出。 The final settlement of enterprise income tax in 2008 is the first settlement after the implementation of the new Enterprise Income Tax Law, which has changed a lot compared with previous years. In order to help enterprises do a good job in the settlement and payment of 2008, this special issue of this publication analyzes the main contents, interrelationships and priorities of each declaration and the relevant policies so as to help taxpayers grasp the final accounts The point. Because of the longer articles, published in two issues.