企业所得税汇算清缴具体事宜.docxVIP

企业所得税汇算清缴的技巧和大体思路首先，将企业填写的年度/search?word=%E4%BC%81%E4%B8%9A%E6%89%80%E5%BE%97%E7%A8%8Efr=qb_search_expie=utf8企业所得税/search?word=%E7%BA%B3%E7%A8%8E%E7%94%B3%E6%8A%A5fr=qb_search_expie=utf8纳税申报表及附表，与企业的利润表、/search?word=%E6%80%BB%E8%B4%A6fr=qb_search_expie=utf8总账、/search?word=%E6%98%8E%E7%BB%86%E8%B4%A6fr=qb_search_expie=utf8明细账进行核对，审核账账、账表；　其次，针对企业/search?word=%E7%BA%B3%E7%A8%8E%E7%94%B3%E6%8A%A5fr=qb_search_expie=utf8纳税申报表主表中“/search?word=%E7%BA%B3%E7%A8%8E%E8%B0%83%E6%95%B4fr=qb_search_expie=utf8纳税调整事/search?word=%E9%A1%B9%E6%98%8Efr=qb_search_expie=utf8项明细表”进行重点审核，审核是以其所涉及的/search?word=%E4%BC%9A%E8%AE%A1%E7%A7%91%E7%9B%AEfr=qb_search_expie=utf8会计科目逐项进行；　最后，将审核结果与委托方交换意见，根据交换意见的结果决定出具何种报告，是年度/search?word=%E4%BC%81%E4%B8%9A%E6%89%80%E5%BE%97%E7%A8%8E%E6%B1%87%E7%AE%97%E6%B8%85%E7%BC%B4fr=qb_search_expie=utf8企业所得税汇算清缴鉴证报告还是/search?word=%E5%92%A8%E8%AF%A2%E6%8A%A5%E5%91%8Afr=qb_search_expie=utf8咨询报告，若是鉴证报告，其报告意见类型可分为：无/search?word=%E4%BF%9D%E7%95%99%E6%84%8F%E8%A7%81fr=qb_search_expie=utf8保留意见鉴证报告、/search?word=%E4%BF%9D%E7%95%99%E6%84%8F%E8%A7%81fr=qb_search_expie=utf8保留意见鉴证报告、/search?word=%E5%90%A6%E5%AE%9A%E6%84%8F%E8%A7%81fr=qb_search_expie=utf8否定意见鉴证报告、无法表明意见鉴证报告。　现将企业在/search?word=%E6%B1%87%E7%AE%97%E6%B8%85%E7%BC%B4fr=qb_search_expie=utf8汇算清缴/search?word=%E6%89%80%E5%BE%97%E7%A8%8Efr=qb_search_expie=utf8所得税时应注意的/search?word=%E7%A8%8E%E6%94%B6%E6%94%BF%E7%AD%96fr=qb_search_expie=utf8税收政策归纳如下：　（一）/search?word=%E5%B7%A5%E8%B5%84%E8%96%AA%E9%87%91fr=qb_search_expie=utf8工资薪金　1、会计规定　《/search?word=%E4%BC%81%E4%B8%9A%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99fr=qb_search_expie=utf8企业会计准则第9号—/search?word=%E8%81%8C%E5%B7%A5%E8%96%AA%E9%85%ACfr=qb_search_expie=utf8职工薪酬》第二条：“/search?word=%E8%81%8C%E5%B7%A5%E8%96%AA%E9%85%ACfr=qb_search_expie=utf8职工薪酬，是指企业为获取职工提供服务而给予各种形式的报酬以及其他相关支出。/search?word=%E8%81%8C%E5%B7%A5%E8%96%AA%E9%85%ACfr=qb_search_expie=utf8职工薪酬包括：　（1）职工工资、奖金、津贴和补贴；　（2）/search?word=%E8%81%8C%E5%B7%A5%E7%A6%8F%E5%88%A9%E8%B4%B9fr=qb_search_expie=utf8职工福利费；　（3）医疗/search?wo