根据《中华人民共和国企业所得税法》(以下简称《企业所得税法》)及《中华人民共和国企业所得税法实施条例》(以下简称《实施条例》)的有关规定,国家税务总局4月21日下发《关于企业所得税执行中若干税务处 Pursuant to the relevant provisions of the Enterprise Income Tax Law of the People’s Republic of China (hereinafter referred to as the “Enterprise Income Tax Law”) and the “Regulations for the Implementation of the Enterprise Income Tax Law of the People’s Republic of China” (the “Implementation Regulations”), the State Administration of Taxation issued on April 21 "On the implementation of a number of tax office in the enterprise income tax