浅析企业所得税汇算清缴中存在的问题及对策.doc

题目：浅析企业所得税汇算清缴中存在的问 题及对策 浅析企业所得税汇算清缴中存在的问题及对策 【摘要】一年一度的1月1 口到5月31 口，是税法规定的企业所得税汇算清缴期，汇算 清缴中，涉及面广、政策性强、实务操作复杂，受扯纳双方关注。这当中，企业耍对上年度 发生的企业所得税进行检查，对会计处理与税法规定差异部分进行纳税调整，如实准确填报 企业所得税申报表并对其附件的真实性担负法律责任。木文对汇算清缴屮存在的问题，分析 汇算清缴中的重要方面：政策变动、难点解析、存在问题、案例分析，从中认清企业在汇算 清缴屮如何做得更规范，更准确。 【关键词】企业所得税汇算清缴政策变动 Analysis of the problems in the corporate income tax final settlement andCountermeasures [Abstract] The Annual January 1 to May 31, is the period of enterprise income tax final settlement, which is stipulated in the tax law. The final settlement involves many aspects, and with powerful policy as well as complicated practical operation, concerned by both sides of the taxpayers and publicans. In the final settlement, enterprises should inspect the last years enterprise income tax, and adjust the different part between the accounting treatment and the regulation of tax law, after which fill in the declaration form of enterprise income tax accurately and truthfully, and take the legal liability for its attachment. This paper directs at the problems that exist in the final settlement, to analyze the important aspects in the final settlement, including the policy change, difficulties analysis, existent problem, case analysis. Helping us to get a clear understanding of how can the enterprise do more normative and accurate in the final settlement. 【Keyword 】Corporate Income Tax Final settlement Change in policy Countermeasure TOC \o 1-5 \h \z 弓I W 1 HYPERLINK \l bookmark5 \o Current Document \h 一、汇算清缴的概述 1 HYPERLINK \l bookmark6 \o Current Document \h （一） 汇算清缴的概念 1 HYPERLINK \l bookmark7 \o Current Document \h （二） 汇算清缴的对象及两个时间 2 HYPERLINK \l bookmark10 \o Current Document \h （三） 汇算清缴的工作内容 3 二、企业所得税之政策变动 HYPERLINK \l bookmark12 \o Current Document \h （一） 应纳所得税部分 3 HYPERLINK \l bookmark21 \o Current Document \h （二） 税收优惠政策部分 6 HYPERLINK \l bookmark25 \o Current Document \h 三、汇算清缴的两大要点以及关键点 8 HYPERLINK \l bookmark26 \o Current Document \h （-）汇算清缴的两大要点 8 HYPERLINK \l bookmark27 \o Curr