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为营造激励自主创新环境,推动企业成为技术创新主体,《国务院关于印发实施<国家中长期科学和技术发展规划纲要(2006-2020)>若干配套政策的通知》(国发[2006]6号)及《企业所得税法》均规定,企业开发新技术、新产品、新工艺发生的研究开发费用,可以在计算应纳税所得额时加计扣除。《企业所得税法实施条例》进一步明确,企业为开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入当期损益的,在按照规定据实扣除的基础上,按照研究开发费用50%加计扣除;形成无形
In order to create a stimulating environment for independent innovation and promote enterprises to become the main body of technological innovation, the “Notice of the State Council on Printing and Distributing Certain Supporting Policies for the Medium and Long-term S & T Development Plan 2006-2010” (Guo Fa [2006] No. 6) And “Enterprise Income Tax Law” stipulate that research and development expenses incurred by enterprises in developing new technologies, new products and new processes may be deducted when calculating their taxable income. The Implementation Regulation of the Enterprise Income Tax Law further clarifies that the research and development expenses incurred by enterprises for the development of new technologies, new products and new processes, and the intangible assets not included in the profits and losses of the current period shall, on the basis of the actual deduction according to the provisions and in accordance with the research and development 50% of the cost plus deduction; the formation of invisible