如需购置加快科技进步、促进环境保护及国家鼓励投资的关键设备, 经报税务部门核实备案后, 在一定时限内采取加速折旧方法计提折旧; 企业研发新产品、新技术、新工艺发生的各项技术开发经费, 经报税务部门核实备案后, 在一定时限内按当期实际发生数额在税前列支。深圳翻译公司

In case of the need to purchase key equipment which is aimed to advance scientific development and environmental protection or investment in which is encouraged by the state, depreciation accruement will be conducted by the accelerated depreciation method within a certain period of time after being confirmed and filed by the taxation department. Various expenses on technological development of new products, new techniques and new processes, after being confirmed and filed by the taxation department, will be deducted before taxation by the actual amount involved during current period within a certain period of time.

如需生产和研发所需的进口设备、重要零配件等, 凡符合《科技开发用品免征进口税收暂行规定》和《科学研究免征进口税收规定》条件, 免征进口关税和进口环节增值税、消费税; 对符合国家产业政策用于技术改造的国产设备投资, 按规定享受抵免企业所得税优惠, 同时园区协助新公司申请办理设备及产品进口手续。

As for equipment and important fittings to be imported for production, research and development purposes, import duty as well as value-added tax and consumption tax during import will be exempted as long as compliance with Provisions on the Exemption of Import Duties from the Articles Used for Scientific and Technological Development and Provisions on the Exemption of Import Duties for Scientific Research Purposes is confirmed. As for investment in domestic equipment in lien with national industrial policies and used for technological reconstruction, preferential policies where enterprise income tax will be offset will be offered. Besides, the garden administration will help the New Company in going through formalities to apply for equipment and product import.

根据2008年增值税暂行条例第十五条第四项规定第十五条, 下列项目免征增值税:(1)农业生产者销售的自产农产品; (2)避孕药品和用具; (3)古旧图书; (4)直接用于科学研究、科学试验和教学的进口仪器、设备; (5)外国政府、国际组织无偿援助的进口物资和设备; (6)由残疾人的组织直接进口供残疾人专用的物品; (7)销售的自己使用过的物品。因此, 如新公司需要进口科学研究、科学实验和教学的仪器设备, 园区将对其免征增值税。广州翻译公司

According to Sub-article 4 of Article 15 of the 2008 value-added tax provisions (interim), the following items will be exempted from value-added tax: (1) Farm products produced and marketed by farmers; (2) Contraceptive drugs and tools; (3) Ancient and old books; (4) Imported apparatus and equipment directly used for scientific research, testing and teaching; (5) Imported materials and equipment offered free of charge by foreign governments or international organizations; (7) Used articles sold by users. Therefore, value-added tax will be exempted if the New Company imports apparatus and equipment for scientific research, testing and teaching purposes.