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本文就2008年1月1日施行的新《企业所得税法》及其《实施条例》框架下促进技术创新的企业所得税优惠政策进行了分析探讨,以期建立一个稳定、高效、透明的支持企业技术创新的所得税政策体系。
This article analyzes the preferential policies on corporate income tax for promoting technological innovation under the new Enterprise Income Tax Law and its Implementing Regulations implemented on January 1, 2008 with a view to establishing a stable, efficient and transparent enterprise technology innovation support Income tax policy system.