浅析中小企业在年度所得税汇算清缴中的问题及建议..doc

摘 要 企业所得税年度汇算清缴是与税收法规密切相关的严肃工作，而企业往往希望通过税政策收达到避税的目的，同时也是保证企业所得税申报的准确性和税款及时足额入库。但是由于对新税法理解不够深的情况下，所以企业所得税汇算清缴就面临着极大地涉税风险。由于企业所得税汇算清缴工作政策性强，技术操作性复杂，专业水平高，所以这就要求纳税人正确理解企业所得税法及相关政策规定，把握好企业所得税汇算清缴实务的关键问题是提高企业所得税汇算清缴的质量，有效防范和控制企业所得税汇算清缴风险的重要保障。本文以中小企业所得税汇算清缴为例，首先介绍企业所得税汇算清缴所处的现状，从中找出小企业所得税汇算清缴中存在的问题，分析中小企业所得税汇算清缴问题产生的原因，最后针对企业所得税汇算清缴的问题及原因提出自己的建议。本文主要从利润表中的个别会计科目着手，牵引出需要在汇算清缴前需要做调整的项目，列举这些项目中存在的问题，由问题到原因，有原因到建议，从而达到合理避税、足额入库的目的。 关键字：企业所得税；汇算清缴；合理避税；足额入库 Abstract Annual enterprise income tax payable or refundable amount is closely related to tax regulations serious work, and companies often want to through the tax policy to achieve the purpose of tax evasion, and ensure the accuracy of the corporate income tax return and tax Treasury in a timely manner. But because of the new tax law under the condition of understanding is not deep enough, so the enterprise income tax payable or refundable amount is faced with tax-related risks greatly. Due to the enterprise income tax payable or refundable amount work policy of strong, complex technical operability, high professional level, so it requires taxpayers correct understanding of enterprise income tax law and related rules, to grasp the key issues in corporate income tax payable or refundable amount practice is to improve the quality of the enterprise income tax payable or refundable amount, effectively prevent and control the risk of enterprise income tax payable or refundable amount. Based on the small and medium-sized enterprise income tax payable or refundable amount, for example, first introduced the present situation and development of enterprise income tax payable or refundable amount, find the problems existing in the small enterprise income tax payable or refundable amount, to analyze the causes of small and medium-sized enterprise income tax payable or refundable amount, finally in the light of the problems of enterprise income tax payable or refundable amount and reasons put forward their own Suggestions. This