第一条为了加强电力企业所得税的征收管理，根据《中华人民共和国税收征收管理法》（简称《征收管理这》）及其实施细则、《中华人民共和国所得说暂行条例》及其实施细则和有关规定，制定本办这。第二条本办法所称电力企业是指发电企业、供电企业、电网经营企业。第三条电力企 Article 1 In order to strengthen the collection and administration of income tax of electric power enterprises, according to the Law of the People’s Republic of China on the Administration of Tax Collection (the “Regulations on the Administration of Tax Collection”) and its implementing rules, the “Provisional Regulations of the People’s Republic of China on Income Claims” and its implementing rules, Provisions, the development of the Office of this. Article 2 The term “power enterprises” as mentioned in the present Measures refers to power generation enterprises, power supply enterprises and power grid management enterprises. Article 3 Electricity enterprises