国家税务总局发布的《企业所得税优惠政策事项办理办法》(国家税务总局公告2015年第76号,以下简称《办法》)明确,对企业所得税优惠事项全部取消审批,一律实行备案管理方式。企业所得税优惠是指企业所得税法规定的优惠事项,以及税法授权国务院和民族自治地方制定的优惠事项,包括免税收入、减计收入、加计扣除、加速折旧、所得减免、抵扣应纳税所得额、减低税率、税额抵免、民族自治地方分 The Measures for Handling Enterprise Income Tax Preferential Policies and Issues (State Administration of Taxation Announcement No. 76, 2015, hereinafter referred to as the “Measures”) promulgated by the State Administration of Taxation make it clear that all preferential treatments for corporate income tax will be canceled and all records and records management methods will be implemented. Corporate income tax concessions refer to the preferential matters stipulated in the EIT Law and the preferential policies formulated by the State Council and the national autonomous areas under the tax law, including tax-free income, income reduction, additional deduction, accelerated depreciation, income tax relief and deductible taxable income , Reduce tax rates, tax credits, points of ethnic autonomy