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促进企业技术进步国税总局三条补充通知为了更好地贯彻落实《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》精神，国税总局还就其中有关的税收问题，作了三条补充通知。一、企业研究机构人员的工资，计入管理费用，在年终计算应纳税所得额时，按计税...
Three Supplementary Notices of the State Administration of Taxation on Promoting the Technological Progress of Enterprises In order to better implement the spirit of the “Notice of the Ministry of Finance and the State Administration of Taxation on Promoting Enterprise Technological Progress, Issues Concerning Financial and Tax Issues,” the State Administration of Taxation has also made three supplements on related tax issues. Notice. 1. The wages of the staff of enterprise research institutes shall be included in the administrative expenses. When calculating the amount of taxable income at the end of the year, the tax shall be calculated on a taxable basis.