根据2006年1月1日开始施行的《企业所得税汇算清缴管理办法》(国税发[2005]200号)等税收法规,笔者结合工作实际拟对目前的企业所得税汇算清缴中征纳双方应避免的五个问题作一分析。1.计税收入应计未计因为税法规定与会计制度在收入的确认原则和确认时间上存在差异:会计制度从实 According to the tax laws and regulations such as the Administrative Measures for the Settlement and Collection of Enterprise Income Tax (Guo Shui Fa [2005] No. 200) that came into effect on January 1, 2006, the author intends to collect the current settlement and payment of enterprise income tax The two sides should avoid the five issues for an analysis. 1. Taxable income accrued and unutilized because of the tax law and accounting system in the revenue recognition principle and confirm the time there are differences: the accounting system from the real