财务报表年报截止日期-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	财务报表年报截止日期
释义	企业所得税年报申报的是上年度1月1日到12月31日的数据，申报期限是下一年度的5月31日之前。具体规定如下：企业所得税按纳税年度计算。纳税年度自公历1月1日起至12月31日止。企业在一个纳税年度中间开业，或者终止经营活动，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度。企业依法清算时，应当以清算期间作为一个纳税年度。法律依据《中华人民共和国企业所得税法》第五十三条规定
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