据百度百科解释，汇算清缴是指所得税和某些其他实行预缴税款办法的税种，在年度终了后的税款汇总结算清缴工作。所得税等税种，通常按纳税人的全年应税收入额为计征依据，在年度终了后，按全年的应税收入额，依据税法规定的税率计算征税。为了保证税款及时、均衡入库，在实际工作中，一般采取分月、分季预缴税款，年终汇算清缴，多退少补的征收办法。

通过查询资料，发现“汇算清缴”有下列几种译法，可视情况使用：

（1）Final settlement

原文：依照外国（地区）法律成立且实际管理机构不在中国境内，但在深圳市设立机构、场所的非居民企业（以下称为纳税人），无论盈利或者亏损，均应参加所得税汇算清缴。

译文：A company (hereinafter referred to as taxpayer) which was set up in accordance with the law of a foreign country (region) with its actual administration institution outside the territory of China but institutions or establishments in Shenzhenshall apply for the final settlement of income tax, regardless of profits or losses.（来源：https://shenzhen.chinatax.gov.cn/nsrxt/article/993）

（2）Settlement of tax payments

原文：企业应当自年度终了之日起五个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款。

译文：An enterprise shall submit an annual enterprise income tax return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year.（来源：https://govt.chinadaily.com.cn/a/201806/28/WS5c09174d498eefb3fe46e582.html#:~:text=%20Article%2054%20Enterprise%20income%20taxes%20shall%2C%20on,after%20the%20end%20of%20a%20month%20or%20quarter.）

（3）Calculate and pay

原文：企业在年度中间终止经营活动的，应当自实际经营终止之日起六十日内，向税务机关办理当期企业所得税汇算清缴。

译文：In case an enterprise terminates its business operation in the middle of a year, it shall apply to the tax organ for calculating and paying the enterprise income taxes of the current period within 60 days after the actual date for terminating its business operations.（来源：https://govt.chinadaily.com.cn/a/201806/28/WS5c09174d498eefb3fe46e582.html#:~:text=%20Article%2054%20Enterprise%20income%20taxes%20shall%2C%20on,after%20the%20end%20of%20a%20month%20or%20quarter.）