《涉外税务》编辑部：财税字 [1999]273号通知第四条规定，“外商投资企业和外国企业可以参照《中华人民共和国外商投资企业和外国企业所得税法》中有关捐赠的税务处理办法，可以在资助企业计算企业应纳税所得额时全额扣除。”是否包括纳税人直接向科研机构和高等学校的资助在 Article 4 of the Circular of the Ministry of Finance concerning Foreign Taxation: Cai Shui Zi [1999] No. 273 stipulates: “Foreign-invested enterprises and foreign enterprises may make reference to the tax treatment concerning donations in the Income Tax Law of the People’s Republic of China on Foreign-invested Enterprises and Foreign Enterprises, Can be deducted in full when the subsidized enterprises calculate the enterprise’s taxable income. ”Does it include the taxpayers’ direct subsidies to scientific research institutions and higher education institutions