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研发加计扣除需要去税务备案么
释义
法律客观:
《中华人民共和国企业所得税法》第十二条 在计算应纳税所得额时,企业按照规定计算的无形资产摊销费用,准予扣除。 下列无形资产不得计算摊销费用扣除: (一)自行开发的支出已在计算应纳税所得额时扣除的无形资产; (二)自创商誉; (三)与经营活动无关的无形资产; (四)其他不得计算摊销费用扣除的无形资产。
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committee for comprehensive control of public order
committee for grading of wound and disability from military services
committee for reform through labor
committee for rules of court
committee for technical assistance
committee for the examination and appraisal of judges
committee for the protection of military installations
committee member
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committee of active labor reformers
committee of experts
committee of full powers
committee of inspection
committee of inspectors
committee of judicial expertise
committee of parole
committee of revision of constitution
committee of superintendence
committee of the management of production
committee of the whole
committee on appraisal of oil for aviation and naval vessels
committee on disarmament
committee on medical appraisal of labor fitness
committee on rules of origin
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更新时间:2025/5/29 6:50:53