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研究开发费用加计扣除的税收优惠政策是国家为鼓励企业加大科技投入,促进科技进步,以提高企业自身竟争力的一项基本措施。本文主要讨论国有企业研究开发费用的会计核算和税法核算差异研究。
Research and development costs plus deduction of tax incentives is the state to encourage enterprises to increase investment in science and technology to promote scientific and technological progress in order to enhance their own 竟争力 a basic measure. This paper mainly discusses the accounting research and tax accounting differences of research and development costs of state-owned enterprises.