按照《企业所得税暂行条例》的规定，纳税人应当在年度终了后45日内，做好企业所得税的纳税调整工作并向其所在地主管税务机关办理年度纳税申报。在以往的汇算清缴检查过程中，笔者发现，一些企业在申报前未按规定进行正确的纳税调整，从而被税务机关补罚，遭受了不必要的损失 In accordance with the Provisional Regulations on Enterprise Income Tax, taxpayers should do a good job in tax adjustment of enterprise income tax within 45 days after the end of the year and apply for annual tax returns to the competent tax authorities where they are located. In the past, the settlement and checkup process, I found that some companies did not apply for the correct tax adjustments before the declaration, which was punished by the tax authorities, suffered unnecessary losses