投资抵免

国产设备投资抵免企业所得税的几个问题

Some Problems on Compensation for Enterprise Income Tax with Domestic Equipment Investment

国产设备投资抵免税收政策的探讨

Approach on Policy of Home Equipment Invest Tax Credit

投资抵免政策在空分项目中的应用分析

Analysis of the application of investment tax compensation policy in air separation projects

我国国产设备投资抵免政策自1999年实施以来取得了比较好的效果，但是还存在一些问题。

The policy of home equipment invest credit have achieved good results since 1999 , but there are some problems .

最后，改革现有规定，对小型微利企业实行投资抵免政策，切实解决小型微利企业资金短缺问题。

Finally , reforming the existing regulations , implement small low-profit enterprises investment credit policy so that solve the problem of small low-profit enterprise ' shortage of funds .

税收优惠的方式很多，对民营科技企业应选择加速折旧、盈亏互抵、投资抵免、税收递延等。

Of the many tax incentive methods , the results show , the accelerative depreciation , profit and loss offset , investment deduct , and tax delay should be selected .

应进一步改进投资抵免年度确认规定，改变投资抵免所得税的申报时限，明确企业改制、改组后分解或合并基数应缴所得税额的方法，加强国产设备购进抵免政策的管理工作。

Invest tax credit year should be improved , filling time should be changed , the method of tax income payable after enterprises reformed and tighten up the management of home equipment invest tax credit .

当公司购入特定的实物资本资产时，可在其应纳税额中扣除投资税收抵免（ITCs）。

Investment tax credits ( ITCs ) are deducted from the firm 's tax bill when particular physical capital assets are purchased .

在联邦一级，投资税收抵免（ITC）和财政部的现金补助继续发挥重要的作用，刺激了光伏产业的投资。

At the federal level , the Investment Tax Credit ( ITC ) and the Treasury Cash Grants continue to play an important role in stimulating investments in the PV industry .

这些政策包括税收优惠政策、加速折旧政策和投资税收抵免政策等。

These policies include : favourable tax policy , accelerating depriciation policy and investment tax credit policy .

刺激美国市场太阳能电池板需求的一大动力是30%的联邦投资税收抵免。

One driver for panel demand there has been a federal investment tax credit for 30 per cent of the spend .

应当纳入的一项减税措施，是暂时、递增性的投资税收抵免。它鼓励企业在这个经济需要支出时进行投资，能花最少的钱起到最大的效果。

The one tax cut that should be included is a temporary incremental investment tax credit ; it provides a big bang for the buck , encouraging companies to invest now when the economy needs the spending .

西方国家广泛采取包括投资税收抵免、加速折旧等手段在内的税式支出政策，我国则更多地局限于税率优惠。

Tax expenditure policy , including tax credit , accelerated depreciation has been broadly applied on tax practice , while our country put much more emphasis on preferential tax rate , rarely take other tax expenditure methods .

企业集团可使用的具体筹划方式包括获取抵扣资格、投资与税收抵免、加速折旧、研究与开发、集团公司集中理财，等等。

The specific plan conducted by the business group concludes offset qualification , investment and tax credit , accelerated depreciation , research and exploitation , and centralized finance for group companies .