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财政部、国家税务总局最近采取切实措施,支持企业技术进步。 ——鼓励企业加大技术开发费用的投入。企业研究开发新产品、新技术、新工艺所发生的各项费用,包括新产品设计费、研究设备折旧费等,不受比例限制,计入管理费用。 ——推动产学研合作,促进联合开发。鼓励和支持科研院所、高等院校直接进入大中型企业或企业集团,成为企业的技术开发机构,也可以通过联营、参股等方面实现与企业联合。 ——加速企业技术成果的产业
The Ministry of Finance and the State Administration of Taxation have recently taken practical measures to support the technological progress of enterprises. Encourage enterprises to increase investment in technology development costs. The expenses incurred by enterprises in researching and developing new products, new technologies and new technologies, including the design fees for new products and the depreciation expenses of research equipment, shall not be subject to the proportionality and shall be included in the administrative expenses. Promote cooperation between industry, universities and research institutes and promote joint development. Encourage and support scientific research institutes and institutions of higher learning direct access to large and medium-sized enterprises or enterprise groups, as the enterprise’s technology development agencies, but also through joint ventures, shares and other aspects of the realization of business alliance. - Accelerate the technological achievements of enterprises