企业所得税汇算清缴工作涉及企业、税务机关、涉税中介机构等多部门,是一项政策性、专业性、技术性、操作性等多层面的税务处理业务。汇算清缴年年搞,年年都有新政策。政策变则实操变,政策多则涉及业务多。为了给汇算清缴工作的各方参与者提供更多更准确的政策和实务等方面的指引,本期策划了《汇算清缴中的政策与实务》 Enterprise income tax final settlement involves enterprises, tax authorities, tax agencies and other agencies, is a policy, professional, technical, operational and other multi-level tax processing business. Settlement every year, every year there are new policies. Policy change is real change, the policy is more involved in business and more. In order to provide more and more accurate policies and practices for all parties involved in the final settlement work, they formulated the “Policies and Practices in Settlement and Payment”