Analysis of Difficulties in Enterprise Income Tax Final Settlement

摘要

For enterprises, the final settlement of income tax is the most important taxing work which is difficult to adjust, of long duration, and related to multiple tax laws. Especially in recent years, the Ministry of Finance and the State Administration of Taxation have issued a large number of new tax laws and regulations, which further increase the difficulty of enterprise income tax final settlement. Financial personnel in companies need to grasp latest policies and documents, in order to complete the work of final settlement successfully. Based on examples of income tax final settlement in 2016, this paper carries on in-depth analysis on this issue.