各省、自治区、直辖市和计划单列市国家税务局、深圳市地方税务局：最近，国务院决定．外商投贸企业技术开发费比上日谭长10%以上（含10%）的，经税务机失批准，允许再投技术开发费实际发生额的50％抵扣当年匿的臣纳税所得额。现就实施逐一税收优惠政策的合关闭题通知如下：一 State Administration of Taxation and Shenzhen Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: Recently, the State Council has decided. Technology development costs of foreign-invested enterprises are 10% or more (including 10%) more than the same amount as the previous day, and 50% of the actual amount of re-investment in technology development fees is allowed to be deducted from the taxable income of the current year after approval of tax authorities. Now on the implementation of tax incentives one by one closed the following notice: First