一、企业所得税汇算清缴工作的现状目前，企业所得税年度汇算清缴工作，在部分地区采取的方式是纳税人年度终了45日内报送决算报表和申报表后，税务机关派人在4个月内逐户到纳税企业核查，并以税务机关核查结果，确定多退少补。这种传统的汇缴办法其弊端有：一是税务机关作为汇 First, the corporate income tax final settlement status quo Currently, corporate income tax year final settlement work, in some areas the way the taxpayer 45 days after the end of the final report submitted and declarations submitted, the tax authorities to send 4 Month by house to tax the verification of enterprises, and the tax authorities to verify the results, to determine more back less. The drawbacks of this traditional remittance method are: First, the tax authorities act as remittances