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10月23日,财政部以(89)财工字第423号文发出《关于加强企业“四技”收入财务管理的通知》,全文如下:为贯彻国务院国发[1986]36号《关于进一步推动横向经济联合若干问题的规定》,我部颁发了(86)财工字105号《关于国内联营企业若干财务问题的规定》,对企业、单位进行技术转让、技术咨询、技术服务、技术培训所得的净收入在一定额度内给予减免税照顾,这个规定,对于促进企业加强横向经济联合,使科学技术研究成
On October 23, the Ministry of Finance (89) Fortune Word No. 423 issued the “Notice on Strengthening Financial Management of Revenue and Income” of the “Four Technologies” of the State Council, the full text of which is as follows: In order to implement the Guofa [1986] No. 36 [ (86) Cai Gong Zi 105 Provisions on Several Financial Issues of Domestic Associated Enterprises issued by the Ministry of Foreign Trade and Economic Cooperation, carrying out technology transfer and technical consultation and technical services to enterprises and units, Technical training net income received within a certain amount of tax relief to take care of this provision is not conducive to promoting enterprises to strengthen horizontal economic union, science and technology research into