一年一度的企业所得税汇算清缴问题使广大企业关注的重点问题,如何准确了解和掌握企业所得税汇算清缴当中存在的重要问题关系到企业的切身利益,本文主要通过分析当前我国有关法律法规当中具体规定的企业所得税汇算清缴重点问题,希望可以帮助企业纳税人准确的理解和掌握与自身利益相关的重点问题,在一定程度上规避税务风险,维护企业利益。 The annual issue of corporate income tax final settlement so that the majority of enterprises concerned about the key issues, how to accurately understand and grasp the important issue of corporate income tax settlement is related to the vital interests of enterprises, this paper mainly through the analysis of the relevant laws in our country Regulations and regulations specific provisions of the corporate income tax final settlement of key issues in the hope that enterprises can help taxpayers accurately understand and grasp the key issues related to their own interests to a certain extent, to avoid tax risks and safeguarding the interests of enterprises.