1995年底，国家税务总局对企业所得税汇算清缴进行改革，围绕“转移主体、明确责任、做好服务、强化改革”十六字方针进行。概括地说，就是汇算清缴L作，逐步转移到由纳税人自己进行，纳税人实行自核自缴。即在规定的申报期内，依据现行的税收规定，自己进行纳税调整并填写纳税 At the end of 1995, the State Administration of Taxation conducted a reform on the settlement of enterprise income tax, focusing on the principle of “shifting the principal, clarifying responsibilities, doing a good job of service and strengthening reforms”. In a nutshell, it is the settlement of accounts payable and the gradual transfer to the taxpayers themselves, with the taxpayers paying themselves. That is, within the prescribed reporting period, according to the current tax provisions, to adjust their own tax and fill in tax