为了贯彻落实（中共中央、国务院关于加速科学技术进步的决定），国家财政部和国家税务总局制订了”财工字［1996141”号文．将有关企业技术进步的财政税收问题作了通知，摘抄如下：一、鼓励企业加大技术开发式用的投入1．企业研究开发新产品、新技术、新工艺所发生的各项费用 In order to implement (the decision of the CPC Central Committee and the State Council on accelerating the progress of science and technology), the Ministry of Finance and the State Administration of Taxation have formulated the "Financial Character [1996141] document. The financial and taxation issues concerning the technological advancement of enterprises were notified and excerpts are as follows: 1. Encourage enterprises to increase investment in technological development. The expenses incurred by the company in researching and developing new products, new technologies, and new processes