企业所得税汇算清缴工作不仅涉及大量的税收法规,而且与企业的会计处理密切相关,一些应当进行纳税调整的事项容易被企业忽视或忽略。注册税务师应该准确掌握纳税调整具体事项,正确计算应纳 The settlement and payment of enterprise income tax not only involves a large number of tax laws and regulations, but also is closely related to the accounting treatment of the enterprise. Some issues that should be subject to tax adjustment are easily overlooked or overlooked by the enterprises. CTA should accurately grasp the tax adjustment of specific matters, the correct calculation should be satisfied