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企业所得税汇算清缴

什么是企业所得税汇算清缴？常见问题
汇算清缴是指纳税人在纳税年度终了后规定时期内，依照税收法律、法规、规章及其他有关企业所得税的规定，自行计算全年应纳税所得额和应纳所得税额，根据月度或季度预...

企业所得税汇算清缴应关注八常见问题
在企业所得税汇缴过程中，要特别关注收入、成本、费用、资产损失等项目的归集与核算，规范税前扣除，调整有关项目。总结近几年来的企业所得税汇算清缴实务，笔者建议，企业应特别关注...

企业所得税汇算清缴如何巧填常见问题
企业所得税汇算清缴 时企业财务人员在掌握税收政策后，如何轻松准确填报企业所得税年度申报表就成为亟待解决的难题之一，本文从税收实践出发，以一般企业为例，将本人填制企业所得税...

企业所得税汇算清缴：对外投常见问题
企业所得税汇算清缴：贷款损失准备应按规定申报扣除 为增强金融企业风险抵御能力，我国对于金融企业实行的是贷款核销准备金制度。金融企业在会计上根据《金融企业准备金计提管理办法...

企业所得税汇算清缴：《境外常见问题
企业所得税汇算清缴：《境外所得税抵免计算明细表》填报详解 一年一度的 企业所得税汇算清缴 正在进行。《境外所得税抵免计算明细表》作为企业年度申报表中较为复杂的一张报表，其与相...

企业所得税汇算清缴：关注纳常见问题
税法规定纳税人应在年度终了后5个月内作 企业所得税汇算清缴 。在汇缴过程中，要特别关注收入、成本费用、资产损失等项目的核算，该调增的要及时调增，以减少涉税风险。 收入项目的调...

企业所得税汇算清缴：非货币常见问题
在企业所得税汇算清缴 中，非货币性交易是企业较为常见的经济业务，由于其会计核算与企业所得税法相关规定存在差异，涉及相应的的纳税调整。同时因企业适用的会计核算规范不同、非货...

个人独资、合伙企业所得税汇常见问题
个人独资、合伙企业所得税汇算清缴 个人独资企业与合伙 企业所得税汇算清缴 工作目前已经全面启动，投资者个人的生产经营所得将比照相关税率缴纳个人所得税。对于生产经营所得究竟该如...

企业所得税汇算清缴：如何确常见问题
眼下正是 企业所得税汇算清缴 期，对于税前可扣除的工资薪金的确认、处理既是重点问题，也是难点问题。为此，笔者对相关税收政策进行了归纳。 工资、薪金所得的范围 《个人所得税法实...

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