累計已提折舊按(an)照企(qi)業所(suo)得稅法的(de)有關規定(ding)計算(suan)。

　　第十八條 研發機(ji)構(gou)(gou)涉及重(zhong)大(da)稅收(shou)(shou)違(wei)法失信案件(jian)(jian)，按照(zhao)《國(guo)家稅務總局關于發布(bu)〈重(zhong)大(da)稅收(shou)(shou)違(wei)法失信案件(jian)(jian)信息公(gong)(gong)布(bu)辦(ban)法〉的(de)公(gong)(gong)告》（2018年第54號）被公(gong)(gong)布(bu)信息的(de)，研發機(ji)構(gou)(gou)應(ying)自(zi)案件(jian)(jian)信息公(gong)(gong)布(bu)之日起，停止享受(shou)采(cai)購(gou)國(guo)產(chan)設備退(tui)稅政策，并(bing)在30日內辦(ban)理退(tui)稅備案撤(che)回。研發機(ji)構(gou)(gou)違(wei)法失信案件(jian)(jian)信息停止公(gong)(gong)布(bu)并(bing)從公(gong)(gong)告欄撤(che)出的(de)，自(zi)信息撤(che)出之日起，研發機(ji)構(gou)(gou)可(ke)重(zhong)新辦(ban)理采(cai)購(gou)國(guo)產(chan)設備退(tui)稅備案，其(qi)采(cai)購(gou)的(de)國(guo)產(chan)設備可(ke)繼(ji)續享受(shou)退(tui)稅政策。未按照(zhao)規(gui)定(ding)辦(ban)理退(tui)稅備案撤(che)回，并(bing)繼(ji)續申報采(cai)購(gou)國(guo)產(chan)設備退(tui)稅的(de)，依照(zhao)本辦(ban)法第十(shi)九條(tiao)規(gui)定(ding)處理。

　　第十九條 研發機構(gou)采(cai)(cai)(cai)取假冒采(cai)(cai)(cai)購國產(chan)設(she)備退稅(shui)(shui)(shui)(shui)(shui)資格、虛構(gou)采(cai)(cai)(cai)購國產(chan)設(she)備業務、增值稅(shui)(shui)(shui)(shui)(shui)發票既申(shen)報抵扣又申(shen)報退稅(shui)(shui)(shui)(shui)(shui)、提供虛假退稅(shui)(shui)(shui)(shui)(shui)申(shen)報資料等(deng)手段，騙(pian)取采(cai)(cai)(cai)購國產(chan)設(she)備退稅(shui)(shui)(shui)(shui)(shui)的(de)，主(zhu)管稅(shui)(shui)(shui)(shui)(shui)務機關(guan)應追回已退稅(shui)(shui)(shui)(shui)(shui)款，并依照稅(shui)(shui)(shui)(shui)(shui)收征收管理(li)法的(de)有關(guan)規定處(chu)理(li)。