各州、市地方税务局,省局直属征收分局:为进一步加强企业所得税的减免税管理,根据国家税务总局的有关规定,结合各地在执行企业所得税减免税政策中反映出来的问题,现就部分企业所得税的减免审批条件明确如下,请认真贯彻执行。一、国产设备投资抵免企业所得税的审批管理(一)审批条件和抵免依据根据《财政部、国家税务总局关于印发〈技术改造国产设备投资抵免企业所得税暂行办法〉的 In order to further strengthen the tax exemption and administration of corporate income tax, in accordance with the relevant provisions of the State Administration of Taxation and in combination with the problems reflected in the implementation of the corporate income tax relief and tax exemption policies in all localities and municipalities, The conditions of tax reduction and exemption approval are as follows, please carefully implement it. First, the domestic equipment investment tax credit for the approval management (A) the approval conditions and credit basis According to the “Ministry of Finance, State Administration of Taxation on the issuance of” technological transformation of domestic equipment investment tax credit Interim Measures "