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凡在我国境内投资于符合国家产业政策的技术改造项目的企业,其项目所需国产设备的40%,可从企业技术改造项目设备购置当年比前一年新增的企业所得税中抵免。福建省规定该抵免办法适于国产设备购置申请抵免年度实行查账征收方式缴纳企业所得税的内资企业和组织。
For those enterprises that invest in technological transformation projects in line with the national industrial policies within their own country, 40% of the domestic-made equipment required for the project can be credited against the newly added corporate income tax of the current year for the purchase of equipment for technological transformation projects. Fujian Province, the provisions of the credit method is suitable for the purchase of domestic equipment to apply for credit card tax year to implement the collection of corporate income tax to pay domestic-funded enterprises and organizations.