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企业所得税的缴纳时间

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专家回答:


企业所得税采用的汇算清缴的办法,具体就是平常按照上年度或本期实际采用月份或季度的方法进行预先缴纳,到年底进行汇算,多退少补.
附:
附件:国家税务总局关于印发《企业所得税汇算清缴管理办法》的通知.doc

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