国家税务总局关于停止执行企业购买国产设备投资抵免企业所得税政策问题的通知
国税发〔2008〕52号Issued May 16, 2008
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
现就实施新企业所得税法后，企业购买国产设备投资抵免企业所得税的政策问题通知如下：
自2008年1月1日起，停止执行企业购买国产设备投资抵免企业所得税的政策。
国家税务总局
二〇〇八年五月十六日
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.