国家税务总局关于促进企业技术进步有关税收问题的补充通知
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国税发[1996]152号
颁布日期:19960903  实施日期:19960903  颁布单位:国家税务总局

  GuoShuiFa [1996] No.152

  September 3, 1996

  In order to better carry out the spirit of the Circular of the Ministry1 of Finance and the State Administration of Taxation2 Concerning Issues of Finance and Taxation on Promoting the Technology Progress of Enterprises (CaiGongZi [1996] No.41), the issues concerning taxation hereof is complemented3 as follows:

  1. The wage of staff in research institutions of enterprises shall be accounted in the management expenditure4 and at the end of the year when the taxable amount of income is counted, be tax-adjusted according to taxation wage.

  2. Where the expenditure of profitable enterprises for research and developing new products, new technology, new craftwork, is 10% higher or more than those really occurred last year, the real expenditure of the year shall, in addition to list the expenditure, at the year-end with the check and approval of competent tax authorities, credit the taxable amount of income according to the 50% of the real amount occurred. Where the increase is less than 10%, there is no credit. The expenditure of enterprises running at a loss occurred for research and development, shall only list expenditure according to the fact, and shall not apply to the method of credit the taxable amount of income when increase amounts to a certain proportion.

  3. Where the expenditure of profitable enterprises for research and development increases to 10% higher or more than that of last year, where 50% of the amount real occurred is more than the taxable amount of income, the part within the taxable amount of income; may be credited while the part over the taxable amount of income shall not be credited in current year and the ensuing year.



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1 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
2 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
3 complemented ef190f44a2dd6967f0c5c8104e74e707     
有补助物的,有余格的
参考例句:
  • The excellent menu is complemented by a good wine list. 佳肴佐以美酒,可称完美无缺。
  • In vitro analysis must be complemented by studies of the virus replication cycle in plants. 体外的分析必须辅之以植物体内病毒复制周期的研究。
4 expenditure XPbzM     
n.(时间、劳力、金钱等)支出;使用,消耗
参考例句:
  • The entry of all expenditure is necessary.有必要把一切开支入账。
  • The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。
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