《中华人民共和国企业所得税法》(以下简称《税法》)及其实施条例(以下简称《实施条例》)实施后,各地征收管理过程中经常遇到一些政策执行问题,希望总局统一口径,便于各地执行。为此,国家税务总局依据税法的规定, After the implementation of the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Tax Law”) and its implementing regulations (hereinafter referred to as the “Implementation Regulations”), some problems of policy implementation are often encountered in the process of collection and administration across the country, hoping that the Administration will be unified in caliber and convenient carried out. To this end, the State Administration of Taxation in accordance with the provisions of tax law,