浅谈企业所得税纳税调整

• 作 者: 戴晓宝
• 机 构: 福建省永安轴承有限责任公司
• 出 处: 福建税务
• 发表日期: 1998年S1期
• 关键词: 企业所得税 纳税调整 所得税汇算 自核自缴 税务机关 国家税务总局 企业财务人员 所得税会计 计税所得额 办税人员

一、企业应尽快适应企业所得税汇缴改革企业所得税汇缴改革已有二年多了，但据笔者了解，还有相当多的企业财务人员，在企业所得税纳税申报时，没有进行必要的纳税调整，一方面影响了所得税纳税申报的正确性，另一方面也给税务机关进行纳税检查带来麻烦，有的甚至故意隐瞒纳税?

First, companies should adapt to the corporate income tax remittance Reform of corporate income tax reform has been more than two years, but as far as I know, there are a considerable number of corporate finance staff in the corporate income tax return, did not make the necessary tax adjustments , On the one hand, affected the correctness of the income tax returns, on the other hand, it also brought trouble to the tax authorities for tax inspection, and some even deliberately concealed tax payments?