企业所得税汇缴模式之探讨肖鉴洲，樊敏焘企业所得税汇算清缴，在传统概念上是指对企业所得税平时按季（或按月）预缴，年终由税务征收机关对企业全年应纳的所得税汇算清缴、多退少补的一种征收管理办法。它在控制税源、堵塞税收漏洞，体现税收、财务政策和减少平时的工作... Discussion on Enterprise Income Tax Remittance Mode XIAO Jian-zhou, FAN Min-yi The settlement and collection of enterprise income tax refers to the traditional concept that the enterprise income tax is paid in advance on a quarterly basis (or monthly basis), and the income tax Settlement of settlement, Duotuishaobu a collection management approach. It is in control of tax sources, plugging tax loopholes, reflecting taxes, financial policies and reducing the usual work ...