财政部、国家税务总局最近明文规定，凡在我国境内设立的外商投资企业和外国企业，在投资总额内购买的国产设备用于国家鼓励类、限制乙类的投资项目，其购买国产设备投资的４０%可从购置设备当年比前一年新增的企业所得税中抵免。点评： 这一政策的出台无疑会鼓励外商投资企业 Recently, the Ministry of Finance and the State Administration of Taxation explicitly stipulated that all foreign-invested enterprises and foreign enterprises established within China should purchase domestically-made equipment within the total investment amount for the state-encouraged equipment, limit the investment projects in Group B, and purchase the domestic equipment for investment 40% can be deducted from the newly added corporate income tax in the current year when the equipment is purchased. Comments: The introduction of this policy will undoubtedly encourage foreign-invested enterprises