正确地贯彻税收管理体制规定,对企业减税、免税的权限,应按照不同的范围,分级掌握。比如对企业试制新产品和新建企业所生产的产品,按照规定纳税后发生亏损,需要给予减税、免税照顾的,体制规定由省、直辖市、自治区批准;对老企业、老产品生产发生亏损,需要给予减税、免税照顾的,则应上报中央批准。 Correctly implement the provisions of the tax management system, tax relief, tax-free authority, should be graded according to different areas. For example, the new products manufactured by enterprises and the products produced by newly established enterprises need to be tax-deductible and exempt from tax-related expenses after tax losses occur. The system requirements are approved by provinces, municipalities directly under the Central Government and autonomous regions. For the old enterprises and the loss of production of old products, If tax relief or tax exemption care needs to be given, they should be submitted to the Central Government for approval.