《國家稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)總局關(guan)于(yu)印發<稅(shui)(shui)(shui)(shui)(shui)(shui)收減免(mian)(mian)管(guan)理(li)辦(ban)法（試(shi)行）>的(de)(de)通(tong)知(zhi)》（國稅(shui)(shui)(shui)(shui)(shui)(shui)發[2005]129號(hao)）第五條規(gui)(gui)(gui)定，納稅(shui)(shui)(shui)(shui)(shui)(shui)人享受報批類(lei)(lei)減免(mian)(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)，應(ying)提(ti)交相應(ying)資(zi)料(liao)，提(ti)出申請(qing)，經(jing)按本辦(ban)法規(gui)(gui)(gui)定具(ju)有審批權(quan)限(xian)的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)（以下(xia)簡稱(cheng)有權(quan)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)）審批確認(ren)后執(zhi)行。未(wei)按規(gui)(gui)(gui)定申請(qing)或雖申請(qing)但(dan)未(wei)經(jing)有權(quan)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)審批確認(ren)的(de)(de)，納稅(shui)(shui)(shui)(shui)(shui)(shui)人不得享受減免(mian)(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)。納稅(shui)(shui)(shui)(shui)(shui)(shui)人享受備(bei)案(an)類(lei)(lei)減免(mian)(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)，應(ying)提(ti)請(qing)備(bei)案(an)，經(jing)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)登(deng)記(ji)備(bei)案(an)后，自登(deng)記(ji)備(bei)案(an)之(zhi)日起執(zhi)行。納稅(shui)(shui)(shui)(shui)(shui)(shui)人未(wei)按規(gui)(gui)(gui)定備(bei)案(an)的(de)(de)，一律不得減免(mian)(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)。第九條又(you)規(gui)(gui)(gui)定，納稅(shui)(shui)(shui)(shui)(shui)(shui)人申請(qing)報批類(lei)(lei)減免(mian)(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)，應(ying)當在政策(ce)規(gui)(gui)(gui)定的(de)(de)減免(mian)(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)期限(xian)內，向主管(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)提(ti)出書面申請(qing)，并報送以下(xia)資(zi)料(liao)：（一）減免(mian)(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)申請(qing)報告，列明減免(mian)(mian)稅(shui)(shui)(shui)(shui)(shui)(shui)理(li)由、依(yi)據、范圍、期限(xian)、數量(liang)、金(jin)額等。