论文部分内容阅读
财政部和国家税务总局财工字(1996)41号文规定,企业研究开发新产品、新技术、新工艺所发生的各项费用,不受比例限制,计入管理费用。为了鼓励企业加速技术进步,企业开发费用年均增幅在10%以上的,可再按实际发生额的50%抵扣应税所得额。购置的试制用关键仪器设备,单台价值10万以下的可一次或分次摊入管理费用。企业的科研机构直接用于科研试验的进口仪器、设备、化学试剂和技术资料,负征增值税,并享受减免关税的优惠,企业技术转让等所得,年净收入在30万以下的,暂免征所得税,超过部分依法纳税。在报经主管财税机关批准后,企业中试设备的折旧年限可在国家规定的基础上加速30—50%。
The Ministry of Finance and the State Administration of Taxation, Finance and Industry (1996) No. 41 stipulate that all expenses incurred by a company in the research and development of new products, new technologies, and new processes are not subject to proportional restrictions and are included in administrative expenses. In order to encourage enterprises to accelerate technological progress, if the average annual growth rate of enterprise development costs exceeds 10%, the amount of taxable income may be deducted by 50% of the actual amount incurred. The key equipment and equipment purchased for trial production, with a single unit worth less than RMB 100,000, can be allocated management fees once or several times. The imported equipment, equipment, chemical reagents, and technical materials directly used by scientific research institutions for scientific research and experiments, which are subject to VAT, enjoy preferential tax reduction and exemption, enterprise technology transfer, etc., and have an annual net income of 300,000 or less, temporarily Income tax, more than part of the tax. After being approved by the competent financial authority, the depreciation period of the enterprise’s pilot equipment can be accelerated by 30-50% on the basis of the national regulations.