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2006年9月8日,财政部、国家税务局联合下发了《关于企业技术创新企业所得税优惠政策的通知》(财税[2006]88号,以下简称“88号文件”)。该文件是《国家中长期科学和技术发展规划纲要(2006—2020年)》(国发[2005]44号)和《国务院关于印发实施〈国家中长期科学和技术发展规划纲要(2006—2020年)〉若干配套政策的通知》(国发[2006]6号)的配套文件,其中明确了鼓励企业技术创新的四项企业
On September 8, 2006, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on the Preferential Policies on Enterprise Income Tax of Technological Innovation Enterprises (Cai Shui [2006] No.88, hereinafter referred to as “No. 88 Document”). The document is “Outline of National Medium and Long-term Science and Technology Development Plan (2006-2020)” (Guo Fa [2005] No. 44) and "Outline of the State Council on Issuing and Implementing the Medium- and Long-term Scientific and Technological Development Plan for the Nation (2006-2020 )> Circular on Several Supporting Policies (Guo Fa [2006] No. 6), in which four enterprises that encouraged technological innovation of enterprises