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闽科政[2008]60号为进一步贯彻落实《中华人民共和国企业所得税法》及其实施条例和《国务院关于实施国家中长期科学和技术发展规划纲要(2006-2007)若干配套政策的通知》(国发[2006]6号)关于企业研究开发(以下简称研发)
Minkezheng [2008] No. 60 In order to further implement the “Enterprise Income Tax Law of the People’s Republic of China” and its implementing regulations and the “Circular of the State Council on Some Supporting Policies on the Implementation of the National Medium and Long-term Scientific and Technological Development Plan (2006-2007)” ( Guo Fa [2006] No. 6) About R & D (hereinafter referred to as R & D)