征收范围包括所有的工业生产环节、商业批发和零售环节及提供加工、修理修配的劳务以及进口货物。
Collection covering all aspects of industrial production, commercial wholesale and retail sectors and the provision of processing, repairing, repair labor, as well as imported goods.
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.
此外，对于房地产流转环节征收重税是打击目前炒房现象最有力的手段。
In addition, impose a heavy tax on transfer of real estate is a powerful means of the current phenomenon of speculate in the real estate.
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