国家税务总局公告2015年第76号为转变政府职能,优化纳税服务,提高管理水平,有效落实企业所得税各项优惠政策,国家税务总局制定了《企业所得税优惠政策事项办理办法》,现予以发布。特此公告。2015年11月12日企业所得税优惠政策事项办理办法第一条为落实国务院简政放权、放管结合、优化服务要求,规范企业所得税优惠政策事项(以下简称优惠事项)办理,根据《中华人民 Announcement of the State Administration of Taxation No. 76 of 2015 In order to change the government functions, optimize the tax service, improve the management level and effectively implement various preferential policies of the enterprise income tax, the State Administration of Taxation formulated the Measures for Handling Preferential Enterprise Income Tax Policies, which are hereby promulgated. Special announcement. November 12, 2015 Procedures for Handling Enterprise Income Tax Preferential Policies Article 1 For the purpose of implementing the simplification and decentralization of power by the State Council, combining discharge and management, optimizing service requirements, standardizing preferential policies for corporate income tax (hereinafter referred to as “preferential matters”), and according to the "Chinese people