企业所得税是采取“按年计算,分期预缴,年终汇算清缴”的办法征收的。根据《企业所得税暂行条例》及其实施细则的规定,企业预缴所得税应注意以下几个问题:第一,纳税人在纳税年度内无论盈利或亏损,均应按规定期限向主管税务机关报送年度会计报表和所得税申报表。第二。企业所得税按年计算,分月或分季预缴,月份或季度终了后 Enterprise income tax is taken by “annual calculation, installments in advance, year-end final settlement.” According to the Provisional Regulations on Enterprise Income Tax and the Detailed Rules for its Implementation, enterprises should pay attention to the following issues in advance: 1. The taxpayers, regardless of profit or loss during the tax year, shall submit the annual tax returns to the competent tax authorities within the prescribed time limit Accounting statements and income tax returns. second. Enterprise income tax is calculated on an annual basis, with monthly or quarterly prepayments, after the end of the month or quarter