为了更好地贯彻落实《外商投资企业和外国企业所得税汇算清缴管理办法》(以下简称《办法》,规范税务机关对外商投资企业和外国企业(以下简称企业)所得税的汇算清缴工作, 提高汇算清缴工作质量,制定本规程。一、汇算清缴的对象凡在当年度内已开始生产、经营(包括试生产、试营业) In order to better implement the Measures for the Administration of Payment and Payment of Income Taxes on Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as the “Measures”), the tax authorities shall regulate the settlement and payment of income tax on foreign-invested enterprises and foreign enterprises (hereinafter referred to as “enterprises”) , Improve the quality of the work of final settlement, the development of this procedure.One, the object of final settlement Where the year has begun production, management (including trial production, trial operation)