A: According to "State Taxation Administration of The People's Republic of China on Issuing the Revised <; Measures for handling preferential policies for enterprise income tax > Announcement "(State Taxation Administration of The People's Republic of China Announcement No.2018 No.23) stipulates that the preferential items enjoyed by enterprises shall be handled by" self-determination, declaration and enjoyment, and relevant information shall be kept for future reference ". An enterprise shall judge for itself whether it meets the conditions stipulated in the preferential items according to the operating conditions and relevant tax regulations. Those who meet the conditions can calculate the tax reduction or exemption by themselves according to the time listed in the Catalogue, and enjoy tax concessions by filling in the enterprise income tax return. At the same time, collect and keep relevant information for future reference in accordance with the provisions of these Measures. Therefore, there is no need to make a separate record.