近日，国家税务总局制定下发了《企业所得税税前扣除办法》 (以下简称《办法》 )。《办法》根据《中华人民共和国企业所得税暂行条例》及其实施细则的规定，并结合 1994年以来企业所得税征收管理中存在的问题和深化企业改革中出现的新情况，对成本费用、资产折旧、工资薪金、广 Recently, the State Administration of Taxation formulated and issued the “Measures for Deduction of Enterprise Income Tax Pre-tax (hereinafter referred to as the” Measures "). In accordance with the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax and the Detailed Rules for its Implementation, combining with the problems existing in the administration of enterprise income tax collection since 1994 and deepening the new situation in the reform of the enterprise, the Measures set out the cost, asset depreciation, Wages and salaries, wide