关于支持中小企业技术创新的若干政策简读 Simple Reading on Some Policies concerning Support for Small and Medium Sized Enterprises to Promote Innovation Technology

Abstract: the following are the key views from the enterprises on Some Policies concerning Support for Small and Medium Sized Enterprises to Promote Innovation Technology.

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1．中小企业技术开发费税前扣除。
2．中小企业投资建设属于国家鼓励发展的内外资项目，其投资总额内进口的自用设备，以及随着设备进口的技术和配套件、备件，按照《国务院关于调整进口设备税收政策的通知。（国发[1997]37号）的有关规定，免征关税和进口环节增值税。