一、企业在“七五”或“八五”期间采用贷款新建的大中型技改项目,其产品符合国家产业政策、技术含量高、市场前景广、因负债过高还贷确有困难的,经财政部门批准,新项目可以分开核算,其新增利润全部用于还贷;如果还有困难的,可按规定程序申请减免税,予以照顾。二、对大中型骨干企业,特别是机械、冶金、化 1. During the “7th Five-Year Plan” or “Eighth Five-Year Plan” period, the enterprise adopts a loan to build a large-to-medium-sized technological transformation project whose products are in line with national industrial policies, high technological content, wide market prospects, and difficulties in repaying loans due to excessive debts. With the approval of the financial department, new projects can be accounted for separately, and their newly added profits are all used for loan repayment; if there are still difficulties, they can apply for tax reduction and exemption according to prescribed procedures and be taken care of. Second, for large and medium-sized backbone enterprises, especially machinery, metallurgy, and