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问题的提出根据《技术改造国产设备投资抵免企业所得税暂行办法》(财税字[1999]290号)的规定,凡在我国境内投资于符合国家产业政策的技术改造项目的企业,其项目所需国产设备投资的40%可从企业技术改造项目设备购置当年比前一年新增的企业所得税中抵免。如果当年新增的企业所得
According to the Provisional Measures on Enterprise Income Tax of Technological Transformation of Domestic Equipment Investment (Cai Shui Zi [1999] No.290), enterprises that invest in technological transformation projects that conform to the national industrial policy in our country shall be required by the project 40% of the investment in domestic equipment can be deducted from the new enterprise income tax newly purchased in the same year of previous year for the equipment for enterprise technological transformation projects. If the new business income that year