目 录第一章 外商投资企业和外国企业所得税汇算清缴的基本规定.......2一、汇算清缴的涵义和范围.................................................................2二、汇算清缴的时间和内容.................................................................2三、汇算清缴的资料要求....................................................................3四、汇算清缴的计算...........................................................................4五、汇算清缴的行政法律责任..............................................................6第二章 外企所得税汇算清缴重点政策......................................7一、外资企业所得税的优惠政策...........................................................7二、资产的税务处理...........................................................................9三、关联企业的转让定价..................................................................11四、弥补亏损的政策.........................................................................12五、财产损失的税前弥补..................................................................13六、获利年度的确定.........................................................................13七、汇总纳税的规定.........................................................................14八、特别项目或行业的规定...............................................................15九、境外已纳税款的扣除..................................................................19第三章 企业会计制度和税收制度的差异分析...........................21第四章 涉外企业所得税操作系统.........................................23一、系统简介............................................................23系统介绍...........................................................................23特定术语...........................................................................23二、软件安装............................................................24安装前的准备.....................................................................241.硬件环境................................
