现行企业所得税条例规定:企业所得税采取平时按季或按月预缴,年终由税务机关对企业全年应纳所得税进行汇算清缴多退少补的征管办法。实践证明,它在保证税款均衡入库和依法治税等方面都起到了积极的作用,但是随着税制改革的不断完善和中国加入WTO,这种汇算清缴办法已经越来越显? The current regulations on enterprise income tax stipulate that the enterprise income tax should be prepayed on a quarterly basis or monthly basis at the end of the year. Tax authorities shall pay the tax payable for the full year to the tax authorities at the year-end. Practice has proved that it has played a positive role in ensuring a balanced receipt of tax revenue and administering tax according to law. However, with the continuous improvement of the tax reform and China’s accession to the WTO, this settlement and settlement method has become more and more obvious.