《企业所得税汇算清缴纳税申报鉴证业务准则（试行）》指南目录第一章总则.........................................................................................................................................................1第一条制定《汇算清缴准则》目的和依据..............................................................................................1一、《汇算清缴准则》规定的制定目的和依据..................................................................................1二、《汇算清缴准则》制定目的..........................................................................................................1三、《汇算清缴准则》制定依据..........................................................................................................1第二条所得税汇算鉴证定义及含义..........................................................................................................1一、《汇算清缴准则》规定的定义......................................................................................................1二、所得税汇算鉴证定义及含义..........................................................................................................1三、所得税汇算鉴证与代理申报业务的区别......................................................................................2第三条所得税汇算鉴证目标......................................................................................................................2一、真实性.............................................................................................................................................2二、合法性.............................................................................................................................................2三、合理性.............................................................................................................................................2第四条所得税汇算鉴证范围......................................................................................................................2一、证据的范围.....................................................................................................................................3二、主体的范围.....................................................................................................................................3第五条所得税汇算鉴证业务的承接..........................................................................................................3一、《汇算清缴准则》规定的“了解业务环境”..............................................................................3二、了解业务环境的鉴证实务..............................................................................................................3三、《汇算清缴准则》规定的“承接条件”......................................................................................4四、承接条件的鉴证实务......................................................................................................................4第六条所得税汇算鉴证对象......................................................................................................................6一、《汇算清缴准则》规定的“鉴证对象”......................................................................................6二、鉴证对象..............................................................................
