本文对2015年的企业所得税政策作了全面盘点:财政部、国家税务总局在2015年联合或单独发布了企业所得税政策文件61份,其中税收优惠政策13份、区域税收政策3份、行业税收政策6份、税收征管文件3份、非居民税收管理文件3份、纳税申报文件4份、制度规定4份、个案批复6份、推广完善政策10份、行政审批制度改革9份。 In 2015, the Ministry of Finance and State Administration of Taxation jointly released 61 corporate income tax policy documents, including 13 tax incentives, 3 regional tax policies, and industry tax policies 6 copies, 3 tax collection and management documents, 3 non-resident tax administration documents, 4 tax return documents, 4 system regulations, 6 case approval, 10 promotion and improvement policies, 9 administrative examination and approval system reform.