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所得税汇算清缴是所有企业在每年的4月30号必须要向税务提交的企业上年度的所得税清算。企业所得税汇算清缴是否严格按照会计准则和税务规定要求进行汇算,直接关系到企业是否需要加补税金和遭受处罚的问题。所以,严格按照标准程序进行,并学会一定的所得税汇算税金技巧,对保障企业所得税申报工作顺利进行有着非常重大的意义。本研究就所得税汇算现状及其汇算技巧两个方面进行详细探讨。
Income tax settlement is the liquidation of income tax for all enterprises that must be submitted to taxation on April 30 of each year for the previous year. Whether the final settlement of enterprise income tax is calculated in accordance with the accounting standards and tax regulations is directly related to whether the enterprises need to increase taxes and penalties. Therefore, in strict accordance with the standard procedures, and learn a certain amount of tax income tax tips, to ensure the smooth progress of corporate income tax reporting is of great significance. This study discusses in detail the current status of the income tax and its settlement technique.