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经国务院批准，财政部、国家税务总局颁布“技术改造国产设备投资抵免企业所得税暂行办法”“办法”明确规定：凡在我国境内投资符合国家产业政策的技术改造项目的企业，其项目所需国产设备投资的40％可从企业技术改造项目设备购置当年比前一年新增的企业所得税中抵免。“办法
With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation promulgated the “Provisional Measures on the Taxation of Investment-Induced Domestic Equipment for Investment in Technological Renovation of State-owned Enterprises”. The “Measures” clearly stipulates that any enterprise that invests in technological transformation projects in accordance with the national industrial policy in China shall be required by its projects. 40% of the domestic equipment investment can be credited against the newly added corporate income tax of the previous year from the purchase of equipment for technological transformation projects of enterprises. "Method