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今年初,国家税务总局下发了《国家税务总局关于加强企业所得税管理的意见》(国税发[2005]50号),提出了“核准税基,完善汇缴,强化评估,分类管理”的企业所得税管理思路,要求各地税务机关要重视企业所得税汇算清缴工作,并把纳税评估引入汇算清缴工作当中来。企业所得税汇算清缴是
Earlier this year, the State Administration of Taxation issued the Opinions of the State Administration of Taxation on Strengthening the Administration of Enterprise Income Tax (Guo Shui Fa [2005] No. 50) and proposed the enterprise of “approving the tax base, improving the payment, strengthening the assessment and classified management” Income tax management ideas, requiring tax authorities around the country should pay attention to corporate income tax settlement work, and tax assessment into the final settlement work. Enterprise income tax final settlement is