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1999年，财政部、国家税务总局制定下发了《技术改造国产设备投资抵免企业所得税暂行办法》。 2000年，国家税务总局又制定下发了《技术改造国产设备投资抵免企业所得税审核管理办法》。以上两个办法对此项优惠政策的适用范围和申办程序做了规定。山西省国家税务局就贯彻执行
In 1999, the Ministry of Finance and the State Administration of Taxation formulated and issued the Interim Measures on Technical Renovation of Domestic Equipment Investment and Enterprise Income Tax Relief. In 2000, the State Administration of Taxation formulated and promulgated the Measures for the Examination and Approval of the Enterprise Income Tax Deductible on Investment Made in Domestic Equipment Made by Technical Transformation. The above two methods for the preferential policies and application of the scope of the application process has made provisions. Shanxi Province, the State Administration of Taxation to implement