Analysis of Difficulties in Enterprise Income Tax Final Settlement

DOI

10.2991/iemss-17.2017.97How to use a DOI?

Keywords

Enterprise Income Tax, Final Settlement.

Abstract

For enterprises, the final settlement of income tax is the most important taxing work which is difficult to adjust, of long duration, and related to multiple tax laws. Especially in recent years, the Ministry of Finance and the State Administration of Taxation have issued a large number of new tax laws and regulations, which further increase the difficulty of enterprise income tax final settlement. Financial personnel in companies need to grasp latest policies and documents, in order to complete the work of final settlement successfully. Based on examples of income tax final settlement in 2016, this paper carries on in-depth analysis on this issue.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xiujuan Zhang
PY  - 2017/04
DA  - 2017/04
TI  - Analysis of Difficulties in Enterprise Income Tax Final Settlement
BT  - Proceedings of the 2017 International Conference on Innovations in Economic Management and Social Science (IEMSS 2017)
PB  - Atlantis Press
SP  - 486
EP  - 490
SN  - 2352-5428
UR  - https://doi.org/10.2991/iemss-17.2017.97
DO  - 10.2991/iemss-17.2017.97
ID  - Zhang2017/04
ER  -