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根据企业所得税投资抵免优惠政策,以一具体空分设备投资项目为例,通过EXCEL软件计算,得出不同方案的净现值和内含报酬率,从而说明国产空分设备的经济性优势。
According to the preferential tax credit for corporate income tax, taking a specific investment project of air separation plant as an example, the net present value and internal rate of return of different schemes are calculated by EXCEL software to illustrate the economic advantages of domestic air separation plants.