The tax affairs preparation is a taxpayer's basic right， the taxpayer under not the illegal premise， obtains the income should be the legitimate The tax affairs prepare introduced our country after the early-1990s， its function and the function unceasingly by the people were known， accepted， takes This article chooses the enterprise income tax the categories of taxes which prepares as the tax affairs， first has been clear about the basic concept which the tax affairs prepare， then has analyzed the enterprise income tax preparation Next， unifies the concrete example， from using enterprise's nature and the configuration of organization， measured and the calculation using accountant， elaborated using the tax preference policy three aspects the enterprise income tax preparation's way， has then given the implementation enterprise income tax preparation
