根据《财政部国家税务总局关于享受企业所得税优惠政策的新办企业认定标准的通知》(财税[2006]1号,以下简称《通知》)的规定,享受企业所得税定期减税或免税的新办企业标准(以下简称“新标准”),一是按照国家法律、法规以及有关规定在工商行政主管部门办理设立登记、新注册成立 According to the “Circular of the Ministry of Finance and the State Administration of Taxation on the Recognition Criteria for Newly-established Enterprises that Enjoy the Preferential Policies for Enterprise Income Tax” (Cai Shui [2006] No.1, hereinafter referred to as the “Circular”), new tax breaks or exemptions for corporate income tax Enterprise standards (hereinafter referred to as the “new standard”), one in accordance with national laws, regulations and relevant provisions in the business administration department for the establishment of registration, the establishment of a new registration