机遇与挑战：１９９５年度企业所得税汇算清缴工作福州市地税局副局长王国璋为适应税收征管改革的需要，国家税务总局最近决定对１９９５年度企业所得税汇算清缴工作进行改革。改革的内容为，企业所得税汇算清缴工作主体转移到纳税人方面。即在规定的申报期内，企业在按照... Opportunities and Challenges: Enterprise Income Tax Clearance and Payment in 1995 Wang Guozhang, Deputy Director General of Local Taxation Bureau of Fuzhou City In order to meet the need of reform of tax collection and administration, the State Administration of Taxation recently decided to reform the final settlement of enterprise income tax in 1995. The content of the reform is that the main body of the enterprise income tax final payment transfer to taxpayers. That is, within the prescribed reporting period, enterprises in accordance with ...