企业所得税纳税调整是一项繁琐并令不少财务人员厌烦的工作,时常会让人产生抵触情绪。本文从效力不同、规范内容不同及实务工作需要等角度论述了企业所得税纳税调整的必要性,从而可以增强对纳税调整工作的认识、提高纳税调整的主动性。 Corporate income tax adjustment is a cumbersome and many financial staff tired of work, often make people have resistance. This paper discusses the necessity of the adjustment of enterprise income tax from the perspectives of different effectiveness, different contents of norms and the need of practical work, so as to enhance the understanding of tax adjustment and improve the initiative of tax adjustment.