论文部分内容阅读
2009~2013年,国家对在文化产业支撑技术等领域内需要重点扶持的高新技术企业,按15%的税率征收企业所得税,文化企业开发新技术、新产品、新工艺发生的研发费用,允许按国家税法规定,在计算应纳税所得额时加计扣除。为使新闻出版行业高新技术企业切实享受这一优惠政
From 2009 to 2013, the state levied corporate income tax at a rate of 15% on research and development expenses incurred by cultural enterprises in developing new technologies, new products, and new processes, and approved that high-tech enterprises that needed major support in the fields of cultural industries to support technologies According to the national tax law, a deduction is added when calculating taxable income. For the press and publishing industry high-tech enterprises to effectively enjoy this preferential policies