许多企业在税务机关汇算清缴后往往忽视进行账后调整工作,企业在清缴后如不按税法规定进行账务调整,势必会给下年度或以后年度带来不利因素和不良后果。如果企业将不应计入成本费用的支出多计或少计,或用其它方式人为地虚列利润等,就会增加下年度或以后年度利润,而己作纳税处理 Many enterprises often neglect to carry out post-adjustment work after the tax authorities pay off their accounts. If the enterprises do not adjust their accounts according to the provisions of the tax law after the payment of the final accounts, they will inevitably bring unfavorable factors and adverse consequences to the next or subsequent years. If the enterprise should not be included in the cost of expenditure on a multi-level or under dollars, or artificially inflated profits by other means, it will increase next year or after the annual profit, and have been tax processing