第一条为加强企业所得税征收管理,进一步规范企业所得税汇算清缴工作,根据《中华人民共和国税收征收管理法》及其实施细则(以下简称“征管法及其实施细则”)和《中华人民共和国企业所得税暂行条例》及其实施细则(以下简称“条例及其实施细则”)的有关规定,制定本办法。第二条企 Article 1 In order to strengthen the management of enterprise income tax collection and further standardize the settlement and payment of enterprise income tax, according to the Law of the People’s Republic of China on the Administration of Tax Collection and its Implementing Rules (hereinafter referred to as the Law on the Administration of Tax Collection and its Implementation) and the Chinese People Republic of China Enterprise Income Tax Provisional Regulations “and its implementation details (hereinafter referred to as” the Ordinance and its implementing rules ") of the relevant provisions of the approach. The second enterprise