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全文如下: 一、实行承包经营责任制的国营工业企业,除仍执行如开发研制新产品、新技术所必需的单台价值在五万元以下的测试仪器、试验装置、试制用关键设备购置费列入生产成本的规定外,对于其中技术开发任务比较重的企业,在保证完成财政上缴任务,不调整承包基数的前提下,由企业提出申请经同级财政部门审查批准,可以从销售收入中提取不超过1%的技术开发费,以提取技术开发费后产品不发生亏损为原则。亏损、微利企业不得提取技术开发费。
The full text is as follows: 1. The state-owned industrial enterprises that have implemented the contract responsibility system, in addition to the implementation of new products and new technologies, are still required to carry out a single test equipment, test equipment, and trial equipment purchase costs worth less than 50,000 yuan. In addition to the provisions on production costs, for enterprises in which technological development tasks are relatively heavy, under the premise of ensuring the completion of the financial turn over task and without adjustment of the base number of contracts, the enterprises may apply for financial review and approval by the financial department at the same level and may be included in the sales revenue. Extract the technology development fee of no more than 1%, in order to extract the technology development fee and the principle of no loss after the product. Loss-making and profit-making enterprises must not withdraw technology development fees.