论文部分内容阅读
(四)技术开发费 1.技术开发费的范围 技术开发费是指纳税人在一个纳税年度生产经营中发生的用于研究开发新产品、新技术、新工艺的各项费用,包括以下项目: 新产品的设计费,工艺规程制定费,设备调整费,原材料和半成品的试制费,技术图书资料费,未纳入国家计划的中间试验费,研究机构人员的工资,研究设备的折旧,与新产品的试制和技术研究有关的其他经费,委托其他单位进行科研试制的费用。
(IV) Technology Development Fee 1. Scope of Technology Development Fee Technology development fee refers to the expenses incurred by the taxpayer in the research and development of new products, new technologies and new technologies during the production and operation in a tax year, including the following items: New product design fees, process planning fees, equipment adjustment fees, raw materials and semi-finished products trial fees, technical books and information costs, not included in the national plan of intermediate test fees, research institutions, salaries, research equipment depreciation, and new products Trial and technical research related to other funds, commissioned by other units for scientific research and trial production costs.