最近财政部和国家税务总局发布了《技术改造国产设备投资抵免企业所得税暂行办法》和《关于外商投资企业和外国企业购买国产设备投资抵免企业所得税的通知》,按照规定 :(1 )企业进行技术改造 ,其项目所需要国产设备投资的 40 %可以从设备购置当年比前一年新增的企业所得税中抵? Recently, the Ministry of Finance and the State Administration of Taxation issued the Interim Measures on Technological Improvement of Enterprise Equipment Income Taxes on Domestic Equipment Investment and Circular on Enterprises’ Income Taxes on Investment of Foreign-funded Enterprises and Foreign Enterprises on Investment in Domestic Equipment, according to which: (1) For technological transformation, 40% of the domestic equipment investment required for the project can be offset by the new enterprise income tax newly purchased in the previous year when the equipment is purchased