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在市场经济条件下,企业需要不断的开发新技术、新产品和新工艺,才能更好的参与市场竞争,尤其是在我国加入WTO下,如何更好的鼓励企业进行不断的创新,增加我国的经济实力,更好的参与国际竞争,成为一个必须要面对的事实。本文将讨论在国家税务总局出台的《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)下,关于研究开发费的加计扣除的讨论。
In a market economy, enterprises need to constantly develop new technologies, new products and new technologies in order to better participate in market competition, especially under China’s accession to the WTO, how to better encourage enterprises to continue to innovate and increase China’s Economic strength and better participation in international competition have become a fact that must be faced. This article will discuss the discussion on the deduction of research and development fees deducted under the Circular of the State Administration of Taxation on the Administrative Measures for the Deduction of Taxes on R & D Expenses (Trial Implementation) issued by the State Administration of Taxation (Guoshuifa [2008] No. 116).