财政部、国家税务局近日发出《促进企业技术进步有关财务税收政策的通知》。 《通知》指出,为鼓励企业加大技术开发费用的投资,企业研究开发新产品、新技术、新工艺所产生的各项费用,可不受比例限制,计入管理费用;企业为开发新技术、研制新产品所购置的试制用关键设 The Ministry of Finance and the State Administration of Taxation recently issued a circular on “promoting the technological progress of enterprises concerning the financial taxation policy.” According to the “Notice”, in order to encourage enterprises to increase the investment in technology development costs, various expenses incurred by enterprises in researching and developing new products, new technologies and new processes may be included in the management fees without being limited by scale. Enterprises shall, in order to develop new technologies, Development of new products purchased by the trial set with the key