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国税总局新修订的《外商投资企业和外国企业所得税汇算清缴工作规程》、《外商投资企业和外国企业所得税汇算清缴管理办法》（简称新办法），同以前相比有很大的变化。《新办法》的变化主要体现在三方面。首先是汇缴计算公式将原来的“外国税额扣除”改为“境外应补所得税”，
State Administration of Taxation revised the “Foreign-invested enterprises and foreign enterprises working income tax settlement rules”, “foreign-invested enterprises and foreign enterprises income tax settlement and management approach” (referred to as the new approach), compared with the previous great Variety. Changes in the “new approach” are mainly reflected in three aspects. The first is the remittance formula to replace the original “foreign tax deduction” with “foreign tax payable”