1963年已经结束,全国各地集体所有制企业正在积极编制年度财务决算,税务部门也将要进行一年一度的所得税汇算清交工作。如何正确地结算企业的生产、经营成果,以及在这个基础上作好所得税汇算清交 The end of 1963 is over. Enterprises under collective ownership throughout the country are actively preparing their annual financial accounts and the tax department will also conduct an annual income tax settlement and clearance work. How to correctly settle the production and business results of the enterprises and make settlement and payment of income tax on this basis