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2008年12月10日,国家税务总局发布《关于印发〈企业研究开发费用税前扣除管理办法[试行]〉的通知》(国税发[2008]116号,以下简称《办法》)。虽然《办法》篇幅很简短,只有20个条文,但对研究开发费用的扣除主体、范围、程序等纳税人关心的基本问题都予以明确。另外,由于《办法》从2008年1月1日起执行,因此所有符合条件的企业都可以在2008年度企业
On December 10, 2008, the State Administration of Taxation issued the Notice on Printing and Distributing the Measures for the Administration of Tax Deduction before Taxes on Enterprise R & D [Trial] (Guo Shui Fa [2008] No. 116, hereinafter referred to as the “Measures”). Although the “Measures” are very short articles with only 20 articles, the basic problems that the taxpayers care about, such as the main body, scope and procedures of deduction of research and development expenses, should be clarified. In addition, since the Measures are effective from January 1, 2008, all eligible enterprises are eligible for the 2008 Enterprise