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最近,国家科委正会同财政部、国家税务总局等部门研究制定国家级新产品调控管理的新规定。据了解,这一新规定的基本思路是,为鼓励企业增加新产品开发投入,对当前技术开发费用超过上年10%以上的企业,按开发费实际发生额的50%抵扣所得税税费;企业为技术开发而购买的仪器设备摊入成本,限额将由5万元增至10
Recently, the State Science and Technology Commission is working with the Ministry of Finance and the State Administration of Taxation to study and formulate new regulations governing the regulation and control of new products at the national level. It is understood that the basic idea of this new regulation is to encourage enterprises to increase investment in new product development and deduct income tax and tax at a rate of 50% of the actual amount of development costs for those enterprises whose current technology development costs exceed 10% of the previous year. The cost of equipment purchased by enterprises for technological development will be apportioned to a ceiling of 50,000 yuan