各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为贯彻落实技术改造国产设备投资抵免企业所得税政策,规范和加强审核管理,国家税务总局制定了《技术改造国产设备投资抵免企业所得税审核管理办法》,现印发给你们,请认真贯彻执行。执行中有何问题,请及时向总局反映。 State Administration of Taxation and Local Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to implement the policy of crediting and exempting enterprise income tax on domestic equipment investment by technological transformation, standardize and strengthen auditing and administration, the State Administration of Taxation formulated the “ Enterprise Income Tax Audit Management Measures ”are hereby issued to you, please conscientiously implement. What are the problems in the implementation, please timely report to the administration.