基本案情S国制药公司与境内某企业合资设立一家中外合资制药公司(以下简称“合资公司”),主要从事中西成药生产。合资公司2001 年正式投产经营,2D02年为其第一个获利年度。2002年1月合资公司购进一批国产设备并投入使用,国产设备不含税价为 Basic case S State Pharmaceutical Company and a domestic joint venture to set up a joint venture pharmaceutical company (hereinafter referred to as “joint venture”), mainly engaged in the production of Chinese and Western medicine. The joint venture company formally put into operation in 2001, 2D02 is the first year of the year. January 2002 joint venture company purchased a number of domestic equipment and put into use, domestic equipment, excluding tax price