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国务院国发[1991]25号《国务院关于进一步增强国营大中型企业活力的通知》中指出:“对承担新产品开发任务较重、经济效益较好,又有消化能力的企业,经财政部批准,可以适当提高按销售收入提取新产品开发费用的比例。”为了贯彻落实国务院这一通知精神,现对国营大中型工业企业提取技术开发费的财务处理问题,通知如下: 一、对有技术开发任务和消化能力的国营大中型工业企业和铁道、交通、邮电、民航所属工业企业,在保证完成财政上交(或不增加弥补亏损指标)任务的基础上,按企业隶属关系,经同级财政部门审查批准,可按最高不超过销
The State Council, Guo Fa [1991] No. 25, “Circular of the State Council on Further Strengthening the Vitality of Large and Medium-sized State-owned Enterprises” states: “Enterprises that undertake heavy tasks in developing new products, have good economic returns and digestible capabilities, Approve, you can properly raise the sales revenue of new product development costs. ”In order to implement the spirit of this notice of the State Council, is now on the state-owned large and medium-sized industrial enterprises to extract technology development costs of the financial issues, notify the following: First, Technical development tasks and digestion ability of state-owned large and medium-sized industrial enterprises and railways, transportation, post and telecommunications, civil aviation owned industrial enterprises, to ensure the completion of the financial delivery (or not to make up for loss indicators) based on the task, according to the business affiliation, Level financial department examination and approval, according to the highest not more than sales