技术开发费 meaning in Chinese
accrual-royalties and developing expense
technology development cost
technology development expense
Examples
- Article 11 . for the foreign invested enterprises that increase 10 % or more tech developing cost that the last year , therefore 50 % actual value of the said total cost will offset the cit in current year after the approval of the tax administration
十一、外商投资企业技术开发费比上年增长10 %及以上的，经税务机关批准，允许按技术开发费实际发生额的50 %抵扣当年度的应纳税所得额。