实行核定定额征收企业所得税的纳税人，不进行汇算清缴。

A taxpayer whose enterprise income taxes are collected according to the fixed amount upon assessment is not required to make final settlement and payment.

如果分月或分次取得所得的，年度终了后三个月内汇算清缴。

In case income is gained monthly or timely, the settlement shall be made within three months after the end of taxable year.

个体工商户年度生产、经营所得应在年度终了后三个月内报送此表，进行汇算清缴，多退少补。

The final settlement shall be made and the return filed within three months after the end of each taxable year. Any excess payment shall be refunded and deficiency shall be repaid.

根据该办法，非境内注册居民企业按照分季预缴、年度汇算清缴方法申报缴纳所得税。

According to the Measures, a resident enterprise registered overseas may file tax returns and pay taxes by means of quarterly prepayment or year-end final settlement.

汇算清缴工作是企业所得税管理的重要环节，也是对全年企业所得税征收管理工作的检验。

Tax appraisal is a basic link and an important aspect of tax source management. It is also a very important task in the management of enterprise income taxes.