关于继续执行研发机构采购设备增值税政策的通知
发布时间：2018-12-13 05:20
【摘要】：正财税[2016]121号各省、自治区、直辖市、计划单列市财政厅(局)、商务主管部门、国家税务局,新疆生产建设兵团财务局:为了鼓励科学研究和技术开发,促进科技进步,经国务院批准,继续对内资研发机构和外资研发中心采购国产设备全额退还增值税。现将有关事项明确如下:
[Abstract]:Fiscal and Taxation [2016] 121 provinces, autonomous regions, municipalities directly under the Central Government, Department of Finance (Bureau), Department of Commerce, State Taxation Bureau, Bureau of Finance of Xinjiang production and Construction Corps: to encourage scientific research and technological development and promote scientific and technological progress, With the approval of the State Council, we shall continue to refund VAT in full to domestic R & D institutions and foreign R & D centers. The relevant matters are clearly defined as follows:
【作者单位】： 财政部;商务部;国家税务总局;
【分类号】：F812.42
本文编号：2375955
[Abstract]:Fiscal and Taxation [2016] 121 provinces, autonomous regions, municipalities directly under the Central Government, Department of Finance (Bureau), Department of Commerce, State Taxation Bureau, Bureau of Finance of Xinjiang production and Construction Corps: to encourage scientific research and technological development and promote scientific and technological progress, With the approval of the State Council, we shall continue to refund VAT in full to domestic R & D institutions and foreign R & D centers. The relevant matters are clearly defined as follows:
【作者单位】： 财政部;商务部;国家税务总局;
【分类号】：F812.42
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