为深入推进简政放权、放管结合、优化服务,近日,国家税务总局印发《企业所得税优惠政策事项办理办法》,明确对企业所得税优惠事项全部取消审批,一律实行事后备案管理,并编制《企业所得税优惠事项备案管理目录》,从备案时间、备案资料、留存备查资料等方面规范了备案的操作要点。企业根据目录自行判断符合税收优惠条件的,可以自行享受优惠,并履行备案手续。年度终了汇算清缴结束后,税务机关根据备案资料等进行审核,实施后续管理。税务总局所得税司有关负责人介绍,我国的企业所得税 In order to further promote the decentralization of government and decentralized administration, combine discharge with management and optimization of services, the State Administration of Taxation recently issued the Measures for the Handling of Preferential Enterprise Income Tax Policies, explicitly eliminating all enterprise income tax preferential treatments and approving them all, Income tax preferential record management directory ", from the filing time, filing information, retained for inspection information and other aspects of the operation of the filing. Enterprises according to the list of self-assessment tax concessions meet the conditions, you can enjoy the benefits, and fulfill the filing procedures. At the end of the year, upon final settlement of the accounts, the tax authorities shall examine and verify according to the filing materials and carry out follow-up management. In charge of income tax department of the General Administration of Taxation, introduction of the relevant person in charge of China’s enterprise income tax