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为更好地贯彻落实财政部、国家税务总局《关于促进企业技术进步有关财务税收问题的通知》(财工字[1996]41号)、国家税务总局《关于促进企业技术进步有关税收问题的补充通知》(国税发[1996]152号)和中共广东省委、广东省人民政府《关于进一步扶持高新技术产业发展的若干规定》(粤发[1997]4号)有关精神,结合我省实际情况,特制定广东省新产品研究开发费抵扣应纳税所得额操作办法。 一、新产品的标准和条件 (1)本办法所称的新产品是指采用新技术原理、新设计构思研制生产的全新型产品或在结构、材质、工艺等某一方面比老产品有明显改进,从而显著提
In order to better implement the Circular of the Ministry of Finance and the State Administration of Taxation on the Financial Tax Issues Related to Promoting the Technological Progress of Enterprises (Cai Gong Zi [1996] No. 41), the State Administration of Taxation supplemented the tax issues concerning the technological progress of enterprises (Guoshuifa [1996] No. 152) and the relevant provisions of the “Several Provisions on Further Supporting the Development of High-tech Industries” issued by the CPC Guangdong Provincial Committee and the Guangdong Provincial People’s Government (YF [1997] No. 4) and in light of the actual conditions in our province , Special formulate new product research and development in Guangdong Province deduction taxable income methods of operation. First, the new product standards and conditions (1) The term refers to the new product refers to the use of new technology principles, the new design concept of the development and production of new products or in the structure, materials, technology and other aspects of the obvious than the old products Improve, and thus significantly mention