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十一届三中全会以来,特别是近几年财政对技术改造和技术进步是非常重视的,为鼓励支持国营企业开发新产品,进行技术改造,财政采取了一系列优惠政策,这些政策是企业进行技术改造和技术进步的重要保证。现行财政支持企业技术改造、技术进步的有关政策归纳起来,主要有以下六个方面: 一、提高了国营工交企业固定资产折旧率,将折旧基金上交办法改为全部留用。
Since the Third Plenary Session of the 11th Central Committee of the Communist Party of China, especially in recent years, finance has attached great importance to technological transformation and technological progress. To encourage state-owned enterprises to develop new products and make technological innovations, the fiscal authorities have adopted a series of preferential policies, Carry out technological transformation and technological progress of the important guarantee. The existing policies of financial support for technological transformation and technological progress of enterprises are summed up in the following six aspects: First, the depreciation rate of fixed assets of state-owned industrial and commercial enterprises is increased, and the method of turning over the depreciation funds into full retention is changed.