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山西省实施《中华人民共和国中小企业促进法》办法/Chapter 4 技术创新

Article 17

Repealed

中小企业在科技成果引进、转化以及生产过程中,技术开发费用按照实际发生额计入管理费用。

中小企业支付给从事技术开发和服务的科技人员的报酬,可以列入技术开发费用。

Local Regulations · 山西省人民代表大会常务委员会 · In force from —

Article 16Back to full textArticle 18

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