软件生产企业的职工培训费用，可按实际发生额在计算应纳税所得额时扣除。
For employee training expenses of software manufacturing enterprises, it is deductible before taxable income.
第三十三条企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。
Article 33: the income obtained by Enterprises from the production of products in line with state industrial policies through comprehensive use of resources may be deducted from the taxable income.
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