解析技术开发费抵免企业应纳税所得额的政策

Analysis on the Policy of Credit of Enterprise's Taxable Income with technical Development Expense

简要介绍了技术开发费的概念、技术开发费扣除项目的规定及适用范围,阐述了技术开发费税前再扣除的审批程序、工业类集团公司技术开发费规定以及技术开发费税前再扣除的其他规定。

This paper briefly introduces the conception of the technical develo pment of the technical development expense, the rules and availability of the de ductions of the technical development expense, expounds the examining and approv ing procedures of the pre-tax re-deduction of the technical development expens e, the rules of the technical development expense of industrial group companies, and other rules of the pre-tax deduction of technical development expense.