7. 促进企业加大技术创新投入。对产业集聚区内的企业由于技术进步等原因

7. 促进企业加大技术创新投入。对产业集聚区内的企业由于技术进步等原因，固定资产需加速折旧的，可以缩短折旧年限或者采用加速折旧的办法。全面落实增值税转型政策，企业购入符合抵扣的固定资产纳入增值税抵扣范围，支持企业扩大投资。切实落实企业研发投入税前抵扣政策，产业集聚区内企业开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当前损益的，在现行规定据实扣除的基础上，按照研究开发费用的50%
加计扣除；形成无形资产的，按照无形资产成本的150%摊销。

結果 (英文) 1:

7. Encourage enterprises to increase investment in technological innovation. Industrial agglomeration area enterprises due to technical progress, fixed assets need accelerated depreciation, you can shorten the depreciation period or accelerated depreciation approach. The full implementation of the value-added tax transformation policy, the enterprise purchased in line the deductible of fixed assets included in the scope of VAT deduction, support enterprises to expand investment. Practical implementation of the R & D investment tax deductible policy, industrial agglomeration businesses in the region to develop new technologies, new products, new technology research and development costs, not to form intangible assets are included in current profit and loss, based on existing provisions deducted , according to 50% of research and development expenses
Additional deduction; formation of intangible assets, amortization of 150% of the cost of intangible assets.

結果 (英文) 2:

7 to promote enterprises to increase investment in technical innovation.On the industrial enterprises in the cluster as a result of advances in technology, needs to accelerate the depreciation of fixed assets, can shorten the depreciation period or accelerated depreciation method.The full implementation of the transformation of value-added tax policy, enterprise purchase with credit fixed assets into the scope of VAT deduction, support enterprises to expand investment.The practical implementation of enterprise R & D investment tax credit policy, Industrial Development Zone enterprises in the development of new technology, new products, new process research and development costs, not the formation of intangible assets included in the current profits and losses, in the existing provisions deducted on the basis of research and development costs, according to 50%
Plus deduction; formation of intangible assets, according to 150% of the cost of intangible assets amortization.

結果 (英文) 3:

7. the promotion of enterprises increase investment in technological innovation. On industry agglomeration due to different enterprises in the district due to technical progress, needs to be accelerated depreciation of fixed assets, you can shorten the depreciation or accelerated depreciation approach. Full implementation of VAT transformation policies, Enterprise purchased meet the deduction of fixed assets into the scope of the sales tax deduction, support enterprises to expand their investments. Pre-tax deduction policies for the effective realization of the enterprise's investment in research and development, and industrial agglomeration in-zone enterprises to develop new technologies, new products, new technology research and development costs, do not form a intangible assets credited to the current profit and loss statement, the deductions on the basis of existing provisions, in accordance with the research and development expenses 50%
Additional deduction; formation of intangible assets, in accordance with 150% of the cost of intangible assets amortisation.