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本刊讯:1988年5月31日,财政部以(88)财工字第218号文发出《关于实行承包经营责任制的国营工业企业提取技术开发费的通知》,内容如下: 为了进一步支持承包企业的技术开发工作,根据国务院有关指示精神,现对实行承包经营责任制的国营工业企业提取技术开发费问题,作如下规定: 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
On May 31, 1988, the Ministry of Finance (88) Cai Zi Zi No.218 issued a Circular on the Extraction of Technology Development Costs of State-owned Industrial Enterprises under the Contractual Management Responsibility System, which reads as follows: In order to further support In accordance with the directives of the State Council, the technical development work of contracting enterprises is now subject to the following provisions on the technical development costs of state-owned industrial enterprises that implement the contractual management responsibility system: 1. State-owned industrial enterprises that implement the contractual management responsibility system. In addition to the implementation of such as the development of new products, new technologies necessary for a single value of 50,000 yuan less than the test equipment, test equipment, trial purchase of key equipment costs included in the provisions of the cost of production, technical tasks which are more heavy The company