国家税务总局《企业所得税减免税管理办法》根据《中华人民共和国企业所得税暂行条例》及其实施细则和有关规定，为加强企业所得税减税、免税（以下简称减免税）管理，促进纳税人和税务机关更好地执行企业所得税减免税政策，充分发挥减免税促进经济发展和调节经济的杠杆作... According to the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China and its Implementing Rules and Regulations, the State Administration of Taxation, in order to strengthen tax administration and tax exemption (hereinafter referred to as tax deduction and exemption) administration of enterprise income tax, Organs to better implement the corporate income tax relief policy, give full play to tax relief to promote economic development and economic leverage ...