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为贯彻实施《国家中长期科学和技术发展规划纲要(2006—2020)》,根据《国务院关于印发实施〈国家中长期科学和技术发展规划纲要(2006—2020年)〉若干配套政策的通知》的有关规定,财政部、国家税务总局联合下发了《关于企业技术创新有关企业所得税优惠政策的通知》(以下简称《通知》)。《通知》规定,对企业当年提取并实际使用的职工教育经费,在不超过计税工资总额2.5%以内的部分,可在企业所得税前扣除。
In order to implement the “Outline of National Medium and Long-term Scientific and Technological Development Plan (2006-2020)” and in accordance with the “Notice of the State Council on Printing and Distributing Certain Supporting Policies for the Medium and Long-term Scientific and Technological Development Plan for the Nation (2006-2020)” Relevant regulations, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on the Preferential Corporate Income Tax Policies for Enterprise Technological Innovation (hereinafter referred to as the “Circular”). The Circular stipulates that the portion of employees’ education funds drawn and actually used by the enterprise within the period not exceeding 2.5% of the total taxable salary may be deducted before the enterprise income tax.