第一条为贯彻落实技术改造国产设备投资抵免企业所得税的政策规定 ,规范和加强审核管理工作 ,根据《中华人民共和国企业所得税暂行条例》及其《实施细则》和财政部、国家税务总局关于《技术改造国产设备投资抵免企业所得税暂行办法》（以下简称暂行办法）等有关规定 ,制定本办 Article 1 In order to implement the policies and regulations on technological transformation of domestic equipment investment to offset corporate income tax, standardize and strengthen the examination and management work, in accordance with the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China and its Implementing Rules, the Ministry of Finance and the State Administration of Taxation “Technical transformation of domestic equipment investment income tax exemption Interim Measures” (hereinafter referred to as the Interim Measures) and other relevant provisions of the Office