最近召开的中共中央政治局全体会议再次强调指出:“加快经济建设,必须依靠科技和教育。”新产品是科技和教育转化为直接生产力的结晶,税务部门如何用足用好新产品减免税政策、促进国营大中型工业企业开发新产品,是亟待解决的一个重要课题。国务院颁布的产品税、增值税条例及实施细则 The recent plenary meeting of the Political Bureau of the CPC Central Committee emphasized once again: “Accelerating economic development must rely on science, technology and education.” The new product is the result of the transformation of science and technology into education and direct tax productivity, and how the tax authorities can make good use of new products for relief Tax policy to promote large and medium-sized state-owned industrial enterprises to develop new products is an important issue to be solved urgently. State Council promulgated the product tax, VAT regulations and implementation details