各省自治区、直辖币和计划单列币国家税务局、地方税务局：为了进一步加强企业所得税的征收管理，规范企业技术R发庆的说剧扣除管理，总局制定了《企业技术开发合抗冲扣除管理办法》，现自友给你们，填贯彻执行。（国税发［1999］49号一九九九年三月二十五日）国级税务总局关于 Provinces, autonomous regions and municipalities directly under the Central Government and the planned individual currencies State Administration of Taxation and Local Taxation Bureau: In order to further strengthen the administration of the collection of corporate income tax and regulate the deduction management of corporate drama, the SAIC formulated the “ Measures ”are now friends to you, fill in the implementation. (Guo Shui Fa [1999] 49 March 25, 1999) State Administration of Taxation