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企业所得税汇算清缴，备案事项提醒附操作流程 - 北京代理记账

企业所得税汇算清缴，备案事项提醒附操作流程

2021-09-27上一篇：小型微利企业=小微企业？理道原创|下一篇： 2019年度企业所得税汇算清缴问题答疑优惠篇

企业所得税汇算清缴工作，这对很多财务人员来说就是一场重大的考试，这是对一个财务人员的业务水平及实务操作能力高低的一次检验。同时，也能从中积累经验得到提升。

那么企业所得税汇算前需要我们做些什么具体准备工作呢？现在小编就为大家分享出来，希望能对大家的工作有所帮助，一起来看看吧！

一、财务结算

年终财务结算工作从以下11个方面分析：

1. 着重检查会计制度与税收规定不一致事项

2. 着重检查是否用好国家减税降费优惠政策

3.着重检查新业务涉税处理是否合法

11. 着重检查进项税额转出是否正确

二、剔除不规范发票

1. 着重检查会计制度与税收规定不一致事项

三、个人独资企业和合伙企业缴纳企业所得税

1.关键点1：合伙企业的所得税计算必须遵循“先分后税”的原则

2.关键点2：个人独资和合伙企业的投资者取得投资分红应单独计税

四、解决企业难以取得发票问题

1.税收筹划政策依据

五、关注个人往来借款

……

十二、发票开具的常见错误以及盖章问题

十三、企业所得税

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