企业所得税汇算清缴关注事项

Concerns on Settlement and Payment of Corporate Income Tax

相对于专业税务人员来说,企业会计人员因对税收法律、法规的掌握不够熟练,在准确理解掌握和执行税法上相对薄弱,导致汇算清缴时没有按照规定对取得的收入和支出项目进行调整、账务核算数据可信度不高、计算不准确,在汇算清缴中出现多缴或者少缴企业所得税,给企业带来一定的损失。不能及时向所属局提出享受有关税收优惠的申请,给所得税汇缴工作带来了不便。因此,促进企业所得税汇缴工作质量的有效提升,既是企业履行纳税义务的要求,更是企业享受税收优惠的需要。

If corporate accounting sta ff has an inaccurate understanding and feeble implementation of the tax laws and regulations, they may not follow provisions to adjust the income and expenditure during the final settlement. In addition, poor accounting data credibility, inaccurate calculation, overpaid or underpaid corporate income tax may appear in the final settlement, which brings a certain loss to the enterprise. If they can not apply to their respective bureau for the tax incentives, inconvenience may arise in the settlement and payment of income tax. The effective quality improvement is the requirements of enterprises＂ performing the obligation as taxpayers and the needs for enterprises to enjoy preferential taxation.