Q钟税官:按照税法规定,我公司可享受有关企业所得税优惠政策,但由于财务人员不熟悉业务,去年公司没有进行减免税备案,也未在季报和年报中享受有关税收优惠政策。请问我公司去年未享受的减免税可否在今年追溯享受?某企业负责人A某企业负责人:国家税务总局关于发布〈税收减免管理办法〉的公告》(国家税务总局公告2015年第43号)第六条规定,纳税人依法可以享受减免税待 Q bell tax official: According to the tax law, our company can enjoy preferential policies on corporate income tax, but because the financial staff are not familiar with the business last year, the company did not tax relief for the record, nor in the quarterly and annual reports to enjoy the tax incentives. May I ask whether the tax relief enjoyed by the Company last year can be retroactively enjoyed? Head of a company A Head of a company: Notice of the State Administration of Taxation on Issuing the Measures for the Administration of Tax Relief (State Administration of Taxation Announcement No. 43 of 2015) Article 6 stipulates that taxpayers can enjoy tax relief according to law