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推进企业技术进步是“九五”期间财政工作的重要任务。为此,财政部将推出四条优惠政策。 1.实行优惠的所得税扣除政策,即对企业研究开发新产品、新技术、新工艺所发生的各项费用增长幅度10%以上的企业,可按实际发生额150%抵扣应税所得额;而增长幅度在10%以下的或比上年减少的,则按实际发生额抵扣应税所得额。
Promoting enterprise technological progress is an important task of the financial work during the Ninth Five-Year Plan period. To this end, the Ministry of Finance will introduce four preferential policies. 1. Implement a preferential income tax deduction policy, that is, for companies that have spent more than 10% of the costs incurred by the company in researching and developing new products, new technologies, and new processes, the amount of taxable income can be deducted by 150% of the actual amount incurred; If the growth rate is less than 10% or less than the previous year, the amount of taxable income will be deducted according to the actual amount incurred.