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国务院有关部、委、局,各省、自治区、直辖市、计划单列市财政厅(局):为了做好1996年国有工业企业年度决算的编审工作,现就有关问题通知如下:一、各地区、各部门要认真抓好年度决算的编审工作,严格执行国家的各项财政税收政策和财务会计制度规定,保证决算质量,按时完成汇编上报任务。二、根据财政部、国家税务总局《关于促进企业技术进步有关财务税收问题的通知》(财工字[1996]41号),各地区、各部门要引导企业正确运用国家赋予企业技术进步的财务税收优惠政策。(一)鼓励企业加大技术开发费的投入。企业研究
State Council departments, commissions and bureaus of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning: In order to do a good job of compiling the annual accounts of state-owned industrial enterprises in 1996, we hereby notify you of the relevant issues as follows: 1. All regions, The departments concerned should conscientiously handle the compilation and examination of annual accounts, strictly implement the state’s fiscal and taxation policies and the provisions of the financial and accounting systems, ensure the quality of final accounts, and complete the compilation and reporting tasks on time. 2. According to the Circular of the Ministry of Finance and the State Administration of Taxation on the Financial Tax Issues Related to Promoting the Technological Progress of Enterprises (Cai Gong Zi [1996] No. 41), all localities and departments should guide enterprises to correctly use the financial services provided by the state to enterprises for technological progress Tax incentives. (A) encourage enterprises to increase investment in technology development costs. Business research