@中小微企业：购置设备器具可按一定比例一次性税前扣除！
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相关链接
[*]《财政部 税务总局关于中小微企业设备器具所得税税前扣除有关政策的公告》（2022年第12号）
[*]中小微企业购置设备器具按一定比例一次性税前扣除政策解读
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来源：国家税务总局
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