最近，国务院决定，外商投资企业技术开发费比上年增长１０％以上（含１０％）的，经税务机关批准，允许再按技术开发费实际发生额的５０％抵扣当年度的应纳税所得额。现就实施这一税收优惠政策的有关问题通知如下：一、企业进行技术开发当年在中国境内发生的技术开发费比上年 Recently, the State Council decided that the technology development fee of a foreign-invested enterprise should increase by 10% or more (including 10%) over the previous year. With the approval of the tax authorities, 50% of the actual amount of the technology development fee is allowed to offset the taxable income of the current year amount. Now on the implementation of this preferential tax policies related to the notice as follows: First, the enterprise technology development in the year occurred in China’s technology development costs than the previous year