随着经济多元化的发展,我国各行各业都迎来了一些挑战,这些主要的挑战来自于本国企业之间的竞争、外国经济的冲击以及国家科技的发展。为了推动我国经济更快更好的发展,需要对所得税汇算清缴工作进行分析与研究。当前,我国各种类型的经营实体越来越复杂,企业间税负的转移和躲避行为越来越隐蔽,再加上现在的企业所得税包含各个方面的内容,国家对这方面的要求也愈加的高,但所得税的计算比较困难,这都加大了所得税汇算清缴的难度,使得所得税的监管问题愈加的突出。本文将主要从企业所得说汇算清缴现状和存在的问题以及今后加强企业所得税清缴工作的对策这两个方面来对所得税汇算清缴工作中应当注意的问题进行了分析。希望本文提出的观点对于企业所得税清缴工作的效率提高有所帮助,从而带动整个国家的经济发展和社会进步。 With the development of economic diversification, all walks of life in our country have ushered in some challenges. These major challenges have come from the competition among domestic enterprises, the impact of the foreign economy and the development of national science and technology. In order to promote faster and better economic development in our country, it is necessary to analyze and study the final payment of income tax. At present, all kinds of business entities in our country are becoming more and more complicated, the transfer and evasion of tax burden among enterprises are more and more subtle, and the current corporate income tax includes all aspects of content. Therefore, the state’s requirements in this respect are also increasing However, the calculation of income tax is relatively difficult, which increases the difficulty of final settlement of income tax and makes the supervision of income tax more and more prominent. This article will mainly analyze the problems that should be paid attention to in the work of final settlement and payment of income tax from the two aspects of the settlement and payment of enterprises income and the existing problems and the countermeasures of strengthening the payment of enterprise income tax in the future. I hope the views put forward in this paper will be helpful for improving the efficiency of the enterprise income tax payment so as to bring about the economic development and social progress of the entire country.