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在每次的政策讲座中,有关研究开发费加计扣除的问题一直是科技企业关注的焦点。由于政策涉及研究开发费核算、研发项目立项等多方面的内容,因此在政策享受操作上具有一定难度。目前,上海市税务部门出台了加强该项政策落实的19号文件,完善了申报的流程和所需材料。为此,本期在政策一栏中对研究开发费进行了特别报道,对研发费用的范围、流程等内容做了详细说明,并对企业提出了问题进行了解答。
In each policy lecture, the question about the sum deduction of research and development fees has always been the focus of technology companies. As the policy involves research and development fee accounting, research and development projects and many other aspects of the content, so enjoy the operation of the policy has a certain degree of difficulty. At present, Shanghai’s tax department has issued Document No. 19 for strengthening the implementation of the policy, and has improved the procedures and necessary materials for declaration. To this end, this issue in the policy section of the research and development costs were special reports on the scope of research and development costs, processes and other content made a detailed description, and raised questions for enterprises to answer.