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为了继续扶持企业进行技术开发和进行技术改造,根据财政部、国家税务总局有关通知精神,现将企业技术开发、技术改造有关税收问题重申明确如下:
In order to continue to support enterprises in technological development and technological transformation, according to the relevant circular issued by the Ministry of Finance and the State Administration of Taxation, the tax issues concerning technological development and technological transformation of enterprises are hereby reiterated as follows: