论文部分内容阅读
企业所得税政策性强,涉及范围广,计算复杂,会计税收处理差异较大,是管理难度较大的税种之一。一、企业所得税汇算清缴中存在的问题目前,在企业所得税汇算清缴中存在以下问题:税务人员业务素质不能完全适应汇算清缴的要求。企业所得税汇算清缴工作具有面广量大,财务、
Enterprise income tax policy is strong, involving a wide range of complex calculations, tax accounting differences vary greatly, is one of the more difficult to manage taxes. First, the corporate income tax settlement problems in the current At present, there are the following problems in the final payment of corporate income tax: tax officers can not fully meet the business quality requirements of the final settlement. Enterprise income tax final settlement work with a large number of large, financial,