2011年企业经营年度已经结束,按照企业所得税法相关政策规定,在我国缴纳企业所得税的企业应就全年经营所得进行汇算清缴,计算全年应纳税所得额和应纳税额,减除预缴的税款,多退少补。企业必须全面把握2011年的企业所得税最新政策,才能做好汇算清缴工作。一、收入方面的最新政策(一)继续执行财政性资金不征税收入政策《财政部国家税务总局关于专项用 In accordance with the relevant policies and regulations of the Enterprise Income Tax Law, the enterprises that pay corporate income tax in our country shall pay off the annual operating income and calculate the taxable income and tax payable for the whole year, Tax paid, Duotuishaobu. Enterprises must fully grasp the latest corporate income tax policy in 2011, in order to be able to make a final settlement. First, the latest revenue policy (a) to continue the implementation of fiscal funds do not tax revenue policy "Ministry of Finance State Administration of Taxation on special use