国税函[2010]249号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:新企业所得税法实施以来,各项配套政策陆续明确,有效保证了企业正确及时申报缴纳企业所得税和汇算清缴工作的顺利开展。但目前仍有个别企业所得税政策没有明确,造成一些企业无法在2009年度企业所得税汇算清缴期内准确申报、及时缴纳企业所得税款。为切实做好2009年度企业所得税汇算清缴工作,现就2009年度企业所得税年度纳税申报有关问题通知如下: Guoshuihan [2010] No. 249 State tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Since the implementation of the new Enterprise Income Tax Law, various supporting policies have been formulated in a clear and effective manner to effectively ensure that enterprises timely declare and pay enterprise income tax and remittance Count clearly paid work smoothly. However, there are still some individual corporate income tax policy is not clear, resulting in some companies can not be 2009 annual corporate income tax settlement period accurate reporting, timely payment of corporate income tax. In order to earnestly do a good job in the settlement and payment of corporate income tax in 2009, we hereby notify you of the relevant issues concerning the 2009 annual enterprise income tax annual tax return as follows: