财税政策向技术进步倾斜财政部、国家税务总局发出《关于促进企业技术进步有关财务税收政策的通知》，明确指出财税政策要向企业技术进步倾斜。《通知》指出，企业研究、开发新产品、新技术、新工艺所发生的各项费用，可不受比例限制，计入管理费用；该项费用应逐年增长，... Fiscal and tax policies lean toward technological progress The Ministry of Finance and the State Administration of Taxation issued the Circular on Financial and Taxation Policies to Promote the Technological Progress of Enterprises, making it clear that fiscal and taxation policies should be inclined to the technological progress of the enterprises. The Circular states that all expenses incurred by an enterprise in the research, development of new products, new technologies and new processes may be included in the administrative expenses without any limitation on the proportion of ...