请问企业所得税年度申报时，《职工薪酬纳税调整明细表》是否不能全部为零

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广州天源税务师事务所正在服务着在中国的几千家中资和外资企业客户。我们的目标是把我们所掌握的知识升华增值，裨益我们的客户、员工。我们的顾问模式是以专业问题解决方案协助企业成长。

During providing persistent services to thousands of international and domestic clients, our objectives are to translate our knowledge and experience into practical value and increase its value to benefit our clientele, staffs and the capital market, particularly assisting firms to grow with solving the problems through our professional consulting pattern.

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听友102244587

广州天源税务师事务所是致力提供财务顾问、涉税鉴证审计、股权和投资等专业服务。TianYuan has an excellent history in financial industry from our original establishment to the present day as a multi disciplinary firm locating in Guangzhou & Singapore. 广州天源税务师事务所正在服务着几千家客户。目标是把知识升华增值，裨益我们的客户。我们的顾问模式是以专业问题解决方案协助企业成长。 During providing persistent services to thousands of clients, our objectives are to translate our knowledge & experience into practical value and increase its value to benefit our clientele

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请问企业所得税年度申报时，《职工薪酬纳税调整明细表》是否不能全部为零

企业所得税-广州天源税务师事务所

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听友102244587

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