| 1. | Research and development expense
研究与开发费 |
| 2. | Research and development expenses
研究开发费 |
| 3. | If a land to be used by a wholly foreign - owned enterprise has been developed , it shall pay the land development fee
外资企业使用经过开发的土地，应当缴付土地开发费。 |
| 4. | The land development fee may be calculated and collected by the land development unit in a lump - sum , or by yearly instalments
土地开发费可由土地开发单位一次性计收或者分年计收。 |
| 5. | Article 38 in case that a foreign - capital enterprise uses land that has already been developed , it shall pay the land development fee
第三十八条外资企业使用经营开发的土地，应当缴付土地开发费。 |
| 6. | The land use and land development rates to be collected from wholly foreign - owned enterprise shall be in accordance with the relevant regulations of china
外资企业的土地使用费和土地开发费的计收标准，依照中国有关规定办理。 |
| 7. | Article 40 the standard for the calculation and collection of land use fee and land development fee shall be handled in accordance with pertinent provisions of china
第四十条外资企业的土地使用费和土地开发费的计收标准，依照中国有关规定办理。 |
| 8. | In particular , the paper introduces difficulties involved in enterprise brand asset , r & d , and human resources , which are related to goodwill and goodwill accounting directly or indirectly
其中介绍了企业品牌资产问题、研究开发费问题以及人力资源问题，这些都直接或间接地关系到商誉及商誉会计问题。 |
| 9. | 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。 |
