非居民企业所得税汇算清缴是一项涉及面广、政策性强的常规性基础工作。非居民企业所得税汇算清缴工作包括两方面:一是纳税人在纳税年度终了后的规定时期内,自行计算全年应纳税所得额和应纳所得税额,确定该年度应补或 The settlement and payment of non-resident enterprise income tax is a routine basic work involving a wide range of policies and a strong policy. The settlement and payment of non-resident enterprise income tax includes two aspects: First, the taxpayer shall calculate the annual taxable income and the amount of income tax payable within the prescribed period after the end of the tax year,