企業所得稅匯算清繳，是指納稅(shui)(shui)(shui)(shui)人在(zai)納稅(shui)(shui)(shui)(shui)年(nian)度(du)終了后4個月(yue)內，依照稅(shui)(shui)(shui)(shui)收(shou)法律、法規、規章及其他有關(guan)企業(ye)所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)的規定，自行(xing)(xing)計算全年(nian)應(ying)(ying)納稅(shui)(shui)(shui)(shui)所(suo)得(de)(de)額和應(ying)(ying)納所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)額，根據月(yue)度(du)或季度(du)預繳所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)的數額，確定該年(nian)度(du)應(ying)(ying)補或應(ying)(ying)退稅(shui)(shui)(shui)(shui)額，并填寫(xie)年(nian)度(du)企業(ye)所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)納稅(shui)(shui)(shui)(shui)申報表，向主管稅(shui)(shui)(shui)(shui)務(wu)機關(guan)辦理年(nian)度(du)企業(ye)所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)納稅(shui)(shui)(shui)(shui)申報、提(ti)供(gong)稅(shui)(shui)(shui)(shui)務(wu)機關(guan)要求(qiu)提(ti)供(gong)的有關(guan)資料、結清(qing)全年(nian)企業(ye)所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)款的行(xing)(xing)為。

　　除了實(shi)行(xing)核定(ding)(ding)定(ding)(ding)額征(zheng)(zheng)收(shou)(shou)企業外(wai)，其(qi)他實(shi)行(xing)查賬征(zheng)(zheng)收(shou)(shou)和實(shi)行(xing)核定(ding)(ding)應稅所得(de)率征(zheng)(zheng)收(shou)(shou)企業所得(de)稅的納稅人，無論是否在減(jian)免期間，也(ye)不論盈利或(huo)虧(kui)損，都應按照有(you)關稅收(shou)(shou)法(fa)規(gui)進行(xing)匯(hui)算清繳。