Fayuan
Party regulationsLawsDepartmental documentsAbout
中文English
福州市科学技术进步若干规定

Article 16

In force

企业用于研究开发新技术、新产品、新工艺发生的费用按税法规定可以在计算应纳税所得额时予以加计扣除。

Local Regulations · 福州市人民代表大会常务委员会 · In force from —

Article 15Back to full textArticle 17

Texts on this site are reproduced from theParty Regulations Library on 12371.cn, theNational Database of Laws and Regulations(General Office of the NPC Standing Committee), and the official libraries of the State Council departments: STA Policy and Regulations Library, MOHRSS Rules Library, MEE Rules Library, MOE Rules Library, MCT Departmental Rules, NRTA Rules Library, MEM Rules Library, MOHURD Rules Library. Party regulations and national law are two separate bodies of rules: this site searches them separately and never merges the results. Departmental rules and normative documents rank below laws and administrative regulations and are likewise kept in their own corpus.

Where an electronic text differs from the standard text of the law, the standard text governs. All texts here are in Chinese, the language in which they were officially promulgated; this interface is translated but the legal texts are not. The content of this site is for reference only and does not constitute legal advice— consult a practising lawyer about any specific matter.