2012年,根据《中华人民共和国企业所得税法》(以下简称《税法》)及其实施条例(以下简称《实施条例》)等规定,国家税务总局下发了一系列企业所得税政策文件,为便于纳税人和基层税务机关理解、执行,本文选取其中对纳税人影响较大、企业所得税汇算清缴过程中需重点关注的政策予以梳理、解读。 In 2012, in accordance with the Enterprise Income Tax Law of the People’s Republic of China (hereinafter referred to as the “Tax Law”) and its implementing regulations (hereinafter referred to as the “Implementation Regulations”), the State Administration of Taxation issued a series of corporate income tax policy documents for tax convenience People and grassroots tax authorities understand and implement this article to select the taxpayers which have a greater impact on the calculation of the enterprise income tax final settlement of the need to focus on policies to be sorted out, interpretation.