一些企业在企业所得税汇算清缴后往往忽视账务调整工作,存在成本费用的支出多计或少计,或用其他方式人为地虚列利润等现象,增加或减少下年度或以后年度利润,使得已作纳税处理的已税利润在以后年度又出现继续征税的情况,增加企业不必要的负担;另外,多提的短期借款利息,下年度如冲减财务费用也会增加利润,造成所得税重复计征,还会使企业财务状况和反映的会计信息失真。在此,本文结合实际工作中的一些体会, Some enterprises often ignore the adjustment of accounts after the settlement of enterprise income tax, with the total cost of spending over or under the plan, or otherwise artificially create profits and other phenomena, increase or decrease the next year or after the annual profit, Tax profits that have already been tax-deductible will continue to be levied in the coming years, thus increasing the unnecessary burden on enterprises. In addition, if interest on short-term borrowings is increased in the next fiscal year, such as the write-off of financial expenses, profits will increase, resulting in income tax Repeated sign, but also make the financial status of enterprises and reflect the accounting information distortion. Here, this article combined with some experience in the actual work,