关于外商投资企业技术开发费抵扣应纳税所得额的补充问题

• 出 处: 税收征纳
• 发表日期: 2001年09期
• 关键词: 技术开发费 应纳税所得额 国家税务总局 费用预算 成本费用支出 营业成本 受托方 委托方 科研机构 开发成果

国家税务总局文件通知:现就外商投资企业自行或委托进行技术开发、以及受托提供技术开发服务所发生的费用,应如何适用《国家税务总局关于外商投资企业技术开发费抵扣应纳税所得额有关问题的通知》(国税发[1999]173号,以下简称《通知》)规定进行费用加计扣除的有关问题,进一步明确

Circular of the State Administration of Taxation: How the expenses incurred by a foreign-invested enterprise on its own or entrusting the development of technology and the commission of technology development services should be applied to the “Relevant Taxation of the State Administration of Taxation on the Deduction of Taxable Income of Technological Development of FIEs (Guo Shui Fa [1999] No. 173, hereinafter referred to as the ”Notice") stipulated that the relevant issues of deducting expenses should be further clarified