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从1999年7月1日起，内资企业技术改造项目购置国产设备和外商投资企业在投资总额内购置国产设备，经申请批准，以其购置国产设备投资额的40％，从设备购置当年比前一年新增的企业所得税税额中抵免。在华设立机构、场所从事生产、经营的外国企业可以比照办理。这是我国鼓励资本
From July 1, 1999 onwards, domestically-funded enterprises purchased domestically-made equipment and enterprises with foreign investment purchased domestically-made equipment within the total investment amount. After obtaining approval for purchasing 40% of the domestically-produced equipment, the purchase of domestically- One year’s new corporate income tax credit. A foreign enterprise that has set up an organization in China and engaged in the production and operation of premises can handle the situation in the same way. This is our encouragement of capital