良、實驗等費用皆屬之。
Research,improvement and experiment expenses incurred for research and developing new products, improving production technology, technology for providing services and production process.
資料來源：屏東商業技術學院
▼費用(Expenses)
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研究及發展費用(research and development expenses)
凡為研究發展新產品、改進生產技術、改進提供勞務技術及改善製程而發生之各項研究、改
良、實驗等費用皆屬之。
Research,improvement and experiment expenses incurred for research and developing new products, improving production technology, technology for providing services and production process.
資料來源：屏東商業技術學院
良、實驗等費用皆屬之。
Research,improvement and experiment expenses incurred for research and developing new products, improving production technology, technology for providing services and production process.
資料來源：屏東商業技術學院
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