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财政部和国家税务总局元旦前联合下发《技术改造国产设备投资抵免企业所得税暂行办法》 ,明确规定 ,凡在我国境内投资技术改造项目的企业 ,其项目符合国家产业政策 ,所需国产设备投资的４０ %均可享受抵免企业所得税的优惠。该办法自１９９９年７月１日起执行。这一《办法》规?
The Ministry of Finance and the State Administration of Taxation jointly issued the New Year’s Day, “Technical Transformation of Domestic Equipment Investment Restrictions on Enterprise Income Tax Interim Measures,” clearly states that where investment in technological transformation projects in China’s enterprises, the project in line with national industrial policy, the required domestic equipment 40% of the investment can enjoy the benefits of corporate income tax credit. This measure has been implemented since July 1, 1999. This “method” regulation?