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第一条为贯彻落实技术改造国产设备投资抵免企业所得税的政策规定,规范和加强审核管理工作,根据《中华人民共和国企业所得税暂行条例》及其《实施细则》和财政部、国家税务总局关于《技术改造国产设备投资抵免企业所得税暂行办法》(以下简称暂行办法)等有关规定。制定本办法。第二条本办法适用于以查账征收方式缴纳企业所得税的内资企业和组织(以下称企业)。第三条暂行办法所称设备是指企业实施技术改造项目所需的、在批准的实施技术改造期限内实际购置并作为固定资产管理的生产经营性机
Article 1 In order to implement the policies and regulations on technological transformation of domestic equipment investment to offset corporate income tax, standardize and strengthen the examination and management work, in accordance with the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China and its Implementing Rules and Regulations of the Ministry of Finance and the State Administration of Taxation “Technical transformation of domestic equipment investment tax credit Corporate Interim Measures” (hereinafter referred to as the Interim Measures) and other relevant provisions. Formulate this approach. Article 2 The present Measures shall apply to domestic-funded enterprises and organizations (hereinafter referred to as enterprises) that pay enterprise income tax by means of collection of accounts. Article 3 Equipment referred to in the Interim Measures refers to the production and operation machine that is actually required to be purchased by an enterprise during the implementation of the technical transformation project and implemented as a fixed asset management within the approved period for implementing technological transformation