各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，财政部驻各省、自治区、直辖市区、计划单列市财政监察专员办事处，新疆生产建设兵团：根据《中华人民共和国企业所得税暂行条例》及其实施细则的规定，纳税人发生的与生产、经营有关的各项费用，在计 Municipalities, autonomous regions, municipalities directly under the Central Government and municipalities directly under the Central Government and municipalities directly under the Central Government, separately designated by the State Council, the State Administration of Taxation, the local taxation bureaus, and the MOF in all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, and the Xinjiang Production and Construction Corps: The People’s Republic of China Provisional Regulations on Enterprise Income Tax "and its implementing rules, taxpayers and production, business-related expenses, in the total