国家税务总局近日根据《行政许可法》取消一批审项目并制订若干规定,主要是:一、纳税申报可自行弥补以前亏损。以前必须经管税务机关审核后,可以用下一纳税年度的所得弥。今后纳税人在纳税申报时可自行计算并弥补以前年符合条件的亏损。二、研发费用改为企业自主扣除。以前在年 Recently, the State Administration of Taxation canceled a batch of trial items under the “Administrative Permission Law” and formulated certain provisions. The main ones are as follows: I. Tax declaration can make up for its previous loss on its own. In the past must be examined and approved by the tax authorities, you can use the income of the next tax year Mi. In the future, taxpayers can calculate their own tax returns and make up the losses that were eligible for the previous year. Second, research and development costs instead of corporate self-deduction. Before the year