2022年20XX年度全市企业所得税汇算清缴工作总结讲话 .pdf

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1、情 况 通 报第 13 期总第 45 期南昌市国家税务局 20XX年 6 月 28 日在 20XX 年度全市企业所得税汇算清缴工作总结会议上的讲话南昌市国税局副局长邱明（20XX 年 6 月 28 日）同志们：全市国税系统所得税工作会议今天召开。这次会议的主要任务是：总结全市 20XX 年度所得税汇算清缴工作，部署 20XX 年下半年所得税工作任务。下面，我讲几点意见，供大家讨论。一、坚持依法治税，所得税收入实现新跨越20XX 年度全市国税机关全面落实企业所得税“二十四字”工作方针，认真执行各项税收政策，大力强化税收管理，所得税汇算清缴工作取得了显著成效。主要表现“三高”：一是收入规模创历史新

2、高。20XX 年度组织企业所得税汇算清缴收入首次突破45 亿元大关，达到47.08 亿元，同比增加 7.32 亿元。20XX 年度汇缴补缴所得税突破10 亿元大关，实际补缴企业所得税12.77 亿元，同比增加 3.66 亿元，增长 40.22%，所得税增量继续保持全省前列。二是收入增幅继续保持新高。20XX 年度所得税汇算清缴收入在去年高增长的情况下继续保持两位数增长，增长比例达到 18.46%。其中内资企业实现26.72 亿元，增加6.03亿元，增长 29.14%；外资企业 20.36 亿元，增加 1.29 亿元，增长 6.76%。企业所得税收入的大幅增长，收入总量和质量的同步提升，为我市国

3、税系统完成全年税收收入任务作出了应有贡献。三是汇算清缴企业户数创新高。20XX年度参加参加汇算清缴企业突破25000 户大关，达到26，500 户，同比增加 3387 户，创造历年来的新高。按照企业征收方式划分，查帐征收企业22，887 户，核定征收企业3，613 户。按照企业经营情况划分，盈利企业18，304 户，增加 692 户，同比增长 3.93%，亏损企业3，273 户，增加 480 户，零申报企业 4，923 户，增加 2，215 户；全市企业所得税零负申报率为 30.9%，零负申报率继续保持下降态势。二、创新申报辅导模式，重点辅导成果显著20XX年度全市国税系统企业所得税汇算清缴工

4、作模式进行了创新，改变以往由纳税人自行年度汇算清缴，率先在全省推行了税务机关对纳税人年度申报进行前期辅导工作，全市国税系统紧紧围绕“服务在先、辅导为重、防范在前”的文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编

5、码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档

6、编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文

7、档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4

8、文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H

9、4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3

10、H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z

11、3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4工作理念，认真做好宣传辅导及培训，强化申报审核工作，取得了较好的成效并显现以下特点。一是领导重视，精心部署。市局陈国英局长亲自担任领导小组组长，并组织召开了专门会议，指导制定了南昌市国税局 20XX 年度企业所得税汇算清缴实施方案，安排部署全市企业所得税汇缴工作。根据我市所得税管理特点和实际情况，创建新的汇缴管理模式，开展对纳税人年度申报前辅导工作，实行企业所得税申报审核工作前置，新思维、新理念的实行有力的促进了所得税管理工作开展，为新形式下所得税管理踏出了一条新道路。各单位按照市局部署，制定了工作方案

12、，成立了局长任组长的申报辅导工作小组，建立健全纳税申报审核机制，明确申报辅导审核制度，加大申报审核管理力度，时时掌握汇算动态情况，强化汇缴数据质量，全面开展所得税汇算清缴辅导工作。同时注重考核管理。按照职责要求，实行一级抓一级，一级对一级负责，扎实推进辅导工作。二是以点带面，促进管理。全市各单位认真贯彻落实市局所得税汇算清缴工作会议精神，积极开展对纳税人年度申报前辅导工作，取得了显著成效。第一，注重 税法宣传辅导工作。为确保 20XX 年度企业年度纳税申报的质量，突出服务理念，进一步优化纳税服务，根据实际情况，全市开展了一系列培训活动。一方面，各单文档编码:CY2P10U8E6O6 HB10A

13、3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10

14、A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB1

15、0A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB

16、10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 H

17、B10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6

18、HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6

19、 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4位加强对税收管理人员的培训。召开会议集中学习、举办专题讲座等形式组织税收管理人员专题学习企业所得税汇算清缴相关政策文件

20、，提高干部业务水平。另一方面，加强对纳税人的培训。组成税法辅导小组，深入纳税户，将税法文件库送到纳税户手中。市局积极调动骨干力量，认真编写汇缴辅导材料，整理编写了20XX年度企业所得税汇算清缴常见问题解答等辅导材料，在内网业务辅导栏目进行政策辅导。第二，积极开展重点税源企业辅导工作。按照市局工作方案，市局抽调16 位业务骨干成立的汽车、金融证券和饲料生产等三个行业9 户重点企业进行实地辅导，参加辅导的税务干部克服重重困难，发挥我市国税干部能吃苦耐劳、敢打硬仗的作风，不断寻找着切入点和突破口，全面完成了市局交给的辅导工作任务，取得了较大的成绩，辅导企业调增应纳税所得额73，138 万元，补缴企业

21、所得税16，785 万元，为全市今后指导申报辅导工作打下了坚实基础。全市各单位在重点行业申报辅导工作中，认真贯彻落实市局所得税会议精神，科学选择特色行业和重点企业对象，认真制定工作管理制度，组织专门人员针对性进行重点申报辅导工作；以点带面，举一反三指导全局的申报辅导工作，各单位向汇缴要收入，做到边汇缴、边入库，突出汇缴成效，从上报的数据看，全市申报辅导面达到100%，申报辅导入库企业所得税文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6

22、HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6

23、 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O

24、6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6

25、O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E

26、6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8

27、E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U

28、8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4突破21，090 万元，成效显著。第三，注重数据分析，确保旬报数据质量。为确保上报省局汇算清缴旬报数据的质量，各单位高度重视申报辅导数据统计分析工作，克服时间紧，要求高，任务重的困难，指定专人负责数据统计上报工作，确保数据按时按质按量报送。三是认真做好行业辅导模型的创建工作，进一

29、步提升所得税管理水平行业辅导模型的创建是规范所得税评估、检查的重要工作，多年以来，省局多次酝酿各行业所得税评估模型编写工作，但由于涉及行业多、数据收集困难，编写难度大，行业评估模型一直未能出台，充分说明行业模型创建难度。为此，市局领导高度重视这项工作，召开专题会议，以申报辅导为契机，部署我市所得税评估模型建立工作。一是市局辅导小组按照申报行业，负责完成汽车、金融证券、饲料行业评估模型编写工作。二是各县区局按照本单位实际，选择重点行业或特色行业完成模型建立工作。从目前建立进度情况看，各单位对模型编写高度重点，各行业模型编写还在进行中。四、严格工作程序，把握审核重点按照市局工作要求，各单位建立健全

30、纳税申报审核机制，建立户管员初审责任制和税源管理科长复审制度，严把申报文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY

31、2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:C

32、Y2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:

33、CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码

34、:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编

35、码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档

36、编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4数

37、据审核关，进一步加大申报审核管理力度，强化汇缴数据质量。一是加强申报数据审核工作。对纳税人年度申报数据与辅导数据进行比对，确保数据准确性。二是重点审核企业纳税申报资料的完整性，申报表项目之间的逻辑关系和纳税调整项目准确性、真实性和合法性。三是认真做好汇算清缴数据汇总工作。积极开展申报数据采集、导入工作，认真进行数据审核，对发现的错误逐条、逐项分析原因进行核实，及时修改补正。五、加强优惠备案，助推经济发展全市各级国税机关牢固树立税收发展观，不断强化大局意识、责任意识和发展意识，认真贯彻执行税收法律、法规和规章制度，严格规范执法行为，积极落实所得税优惠政策。一是 认真落实好企业所得税的各项优惠审批

38、。一是坚持案头审核和实地调查相结合，认真核实扣除项目具体数额。在审核审批过程中，严格按照“符合政策、资料齐全、程序到位、手续完备”的要求，坚持案头审核和实地调查相结合的原则，坚持税前扣除审核审批集体讨论例会制度，建立台帐管理，定期登记每笔数据，实行人机结合管理。20XX年度，全市对 4 户劳改监狱企业进行审批，减免企业所得税894 万元。二是 认真开展税收优惠备案工作。20XX年度全市备案各类所得税优惠50 户。其中市局先后对34 户新技术、新产品、新工艺的研究开发费进行备案，经审核，对4 户不符合文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:

39、CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码

40、:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编

41、码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档

42、编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文

43、档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4

44、文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H

45、4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4备案企业申请予以不予受理，共剔减5354 万元，实际备案金额11898万元（不含江铃汽车和洪都航空）。2 户购置专用设备投资抵免税额备案金额达到70万元；2 户资源综合

46、利用企业所得税优惠备案金额达到510 万元；同时对 6 户环境保护企业和 2 户软件企业进行事前备案。六、注重数据汇总，确保数据质量针对总局升级了企业所得税汇算清缴汇总软件新的汇总表内容更多、数据更全、更加复杂，全市各单位认真做好汇总数据采集和数据导入工作，建立了各相关部门联系制度，加强部门之间沟通，确保涉税通汇算清缴质量。在总结成绩的同时，我们也要清醒地看到，所得税管理工作中还存在着不少问题：一是所得税零负申报率呈增长趋势，20XX年度全市零负申报户数同比增加2732 户，增长 11.8%，数据质量考核压力大，任务艰巨，各单位务必高度重视，加强征收管理，特别要进一步加强核定征收管理，进一步降

47、低零负申报比例。，二是部分税收优惠备案项目工作还不到位。从目前各单位上报的优惠审批备案的数据与涉税通数据看，部分纳税人存在未备案申报的现象，如研发费加计扣除中，全市备案 34户，申报企业达到39 户，除江铃和洪都航空两户企业情况特殊外，还有3 户企业未备案企业自行申报加计扣除（直属1 户、经开区 1 户、新建 1 户）。还有个别单位，将市局审批文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3

48、H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z

49、3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7

50、Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K7Z3H4文档编码:CY2P10U8E6O6 HB10A3T2D10Q4 ZH6M8K