| 1. | According to national industrial policies , a temporary zero tax rate is exercised for the investment from new technical service users , national sci - tech problem - tackling projects , intermediate experiment , industrial experiment , open laboratories , projects of military industrial products for national defence service and their accessory products after regulatory tax for fixed assets investment is levied on those above projects
根据国家产业政策，新建科研业务用户、国家科技攻关项目和高技术攻关项目、中间试验、工业试验和开放性试验室以及直接为国防服务的军工产品、国防专用配套产品项目的投资，在征收固定资产投资方向调节税时，暂执行零税率。 |
