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《中华人民共和国企业所得税法实施条例》第四章税收优惠第九十五条:研究开发费用的加计扣除,是指企业为开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入当期损益的,在按照规定据实
Chapter IV Tax Concessions of the Implementation Rules for the Enterprise Income Tax Law of the People’s Republic of China Article 95 Tax deductions for research and development expenses refer to the research and development expenses incurred by an enterprise for the development of new technologies, new products and new processes, which have not been formed Intangible assets included in the current profits and losses, according to the provisions of the actual