汇算清缴是清缴什么？ - 北京代理记账

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汇算清缴是清缴什么？ - 北京代理记账

汇算清缴是清缴什么？

2021-04-01上一篇：瓦房店市税务局：税改一年间新税务有新作为|下一篇：管理会计时代，财务人您准备好了吗？

汇算清缴是清缴什么？资讯第1张

　　按照税法规定，所得税按季或按月预缴，年终进行汇算清缴。汇算清缴是所得税的纳税人以会计数据为基础，将财务会计处理与税收法律法规规定不一致的地方按照税收法律法规的规定进行纳税调整，将会计所得调整为应纳税所得，套用适用税率计算得出年度应纳税额，与年度内已预缴税额相比较后的差额，确定应补或应退税款，并在在税法规定的申报期内向税务机关提交会计决算报表和企业所得税年度纳税申报表以及税务机关要求报送的其他资料，经税务机关审核后，办理结清税款手续。汇算清缴是对所得税的清缴，是以企业会计核算为基础，以税收法规为依据。

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　　又到一年企业所得税汇算清缴时，作为全年中一项非常重要的工作，您是否正在为这项不可避免的工作而忙碌，您是否毫不费力的准确掌握操作要领?看似容易操作的项目，在实务中是否会引起潜在的税务风险，该如何规避这些风险?此次，高顿财税学院诚邀税务专家解读企业所得税汇算清缴实务操作，助您顺利跨过实务操作难点。

更多财税资讯：百度搜索（高顿财税学院）

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