从这一期起，本栏目粘连绞举办企业所得税知识讲座，浊助纳税人正确理解所近出台的政策法规，指导纳税人办理有关涉税事宜。本讲座拟分四期，分别介绍企业股权投资业务的所得说处理、汇总纳税企业预交所得税的管理、技改投资抵免企业所得税的审批答理，等等，请注意收阅。 Starting from this issue, this column will hold a seminar on knowledge of corporate income tax, which will help taxpayers correctly understand the policies and laws promulgated recently and guide taxpayers in handling relevant tax-related issues. This lecture is to be divided into four phases, which respectively introduce the income-based treatment of the equity investment business of the enterprise, summarize the management of the pre-paid income tax of the taxpayers, examine and approve the corporate income tax of the technical innovation investment, and so on.