“九五”期间，为鼓励企业加大技术开发投入，推进企业技术进步，国家财政部门拟实施多项支持性措施：——鼓励企业加大技术开发费用的投入。准备实行优惠的所得税扣除政策，即对研究开发新产品、新技术、新工艺所发生的各项费用增长幅度在10％以上的企业，可按实际发生额150％ During the “Ninth Five-Year Plan” period, in order to encourage enterprises to increase investment in technology development and promote technological advancement in enterprises, the state finance department plans to implement a number of supportive measures: — Encourage enterprises to increase investment in technology development costs. Prepare to implement a preferential income tax deduction policy, that is, 150% of the actual amount of the company’s expenses for the research and development of new products, new technologies, and new processes that have a growth rate of more than 10%