企业环境保护、节能节水、安全生产等专用设备投资额的10%可以从当年应纳税额中抵免。本文通过实际案例,分析如何应用相关税额抵免政策降低企业采购成本,并从决策制定、发票选择、合同签订、资金筹集、设备转让五个环节提出相关注意事项。 Enterprise environmental protection, energy saving, safety equipment and other special equipment investment 10% of tax payable from the year can be credited. Based on the actual cases, this paper analyzes how to apply the relevant tax credit policy to reduce the purchasing cost of enterprises, and puts forward the relevant precautions from the five aspects of decision making, invoice selection, contract signing, fund raising and equipment transfer.