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企业研发费加计扣除是为促进企业加大研发投入,提高自主创新能力,加快产业结构调整的税收优惠政策按照税法规定在开发新技术、新产品、新工艺发生的研究开发费用的实际发生额基础上,再加成一定比例,作为计算应纳税所得额时的扣除数额的一种税收优惠政策。很多企业在实际执行过程中,由于政策及相关流程把握的不准确,无法充分享该项税收优惠,本文从相关法规政策、费用支出范围及加计扣除执行流程等方面进行了相应的剖析,对做好研究开发费税收优惠有一定的借鉴意义。
Corporate research and development fee plus deduction is to promote enterprises to increase investment in research and development, improve independent innovation ability, speed up industrial restructuring tax incentives in accordance with the tax law in the development of new technologies, new products, new technology research and development costs incurred in the actual amount Based on the addition of a certain percentage, as a deduction when calculating the amount of taxable income tax incentives. Many enterprises in the actual implementation process, due to inaccurate grasp of policies and related processes, can not fully enjoy the tax benefits, this article from the relevant laws and regulations policy, the scope of expenses and extra deductions from the implementation process and so on the corresponding analysis, Good research and development tax tax incentives have some reference value.