企业所得税的纳税人,从开始生产、经营年度起,都应按照《企业所得税暂行条例》及其实施细则和有关规定,进行汇算清缴。企业所得税汇算清缴,由纳税人按照税法规定自行计算年度应纳税所得额和应 Taxpayers of enterprise income tax, from the beginning of production and operation of the year, should be in accordance with the “Enterprise Income Tax Provisional Regulations” and its implementation details and the relevant provisions of the final settlement. Enterprise income tax final settlement, the taxpayer in accordance with the provisions of the tax law to calculate the annual taxable income and should