准确把握纳税调整事项是企业所得税汇算清缴的重点,而立足税收政策、完善业务流程则是做好汇算清缴的前提。在汇算清缴前,企业应认真审核一年来的经济业务合同,完善相关涉税依据,检查票据是否合法有效,账务处理是否得当,这是做好汇算清缴工作的基础。一、完善业务流程合同作为经济业务的载体,一旦订立,就被视为审定税收的重要依据,合同所载业务性质决定了要缴哪些税,缴多少税以及何时缴税。因此,签订经济业务合同时应立足 Accurately grasp the tax adjustment matters is the focus of corporate income tax final settlement, and based on tax policies, improve business processes is a good precondition for settlement. Before finalizing the settlement, enterprises should carefully review the economic contracts of the past year, improve relevant tax bases, check whether the bills are valid and valid, and whether the accounts are handled properly. This is the basis for doing a good job in calculating the final accounts. First, improve the business process Contract as a carrier of economic business, once concluded, is considered an important basis for validating the tax, the nature of the contract contained in the business decided what taxes to pay, how much taxes to pay and when to pay taxes. Therefore, the signing of economic contracts should be based on