【摘要】：正為了貫徹落實國務(wù)院行政審批制度改革部署,進(jìn)一步做好減免稅管理工作,2015年6月8日,國家稅務(wù)總局頒布了新修訂的《稅收減免管理辦法》,規(guī)定從2015年8月1日起,對減免稅管理中涉及的申報、核準(zhǔn)(備案)實施、監(jiān)督管理等各個環(huán)節(jié)進(jìn)行全面規(guī)范,統(tǒng)一了全國減免稅管理執(zhí)行口徑,明確了征納雙方在減免稅管理中的義務(wù)和責(zé)任。隨著企業(yè)所得稅優(yōu)惠管理的審批事項被逐步取消,全部所得稅減免事項均前移置辦稅大廳前臺即辦,
[Abstract]:In order to implement the reform and deployment of the administrative examination and approval system of the State Council, and to further improve the administration of tax reduction and exemption, on June 8, 2015, the State Administration of Taxation promulgated the newly revised measures for the Administration of tax reduction and reduction, which stipulates that from August 1, 2015, The declaration, approval (record keeping) implementation, supervision and management of all aspects involved in the administration of tax reduction and exemption have been comprehensively standardized, the implementation of the national tax reduction and exemption management has been unified, and the obligations and responsibilities of both parties in the administration of tax reduction and exemption have been clarified. With the gradual cancellation of the examination and approval items for the preferential administration of enterprise income tax, all items of income tax reduction and exemption have been transferred to the front desk of the tax hall.
【作者單位】： 廣西南寧市國家稅務(wù)局;
【分類號】：F812.42

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