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本文指出新企业所得税法及其实施条例的正式实行,为技术创新企业制定了低税率、税前加计扣除、加速固定资产折旧等税收优惠政策,必将极大地促进企业的自主创新能力,提高我国产品在国际上的竞争能力,为把我国建设成为自主创新型国家也将会起到非常重要的作用。
This paper points out that the new Enterprise Income Tax Law and its implementation of the formal implementation of the technology innovation enterprises to develop a low tax rate, pre-tax deductions, accelerating the depreciation of fixed assets and other tax incentives, will greatly promote the ability of independent innovation companies to improve The competitiveness of our products in the world will also play an important role in building China into an independent innovation country.