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国家为了支持和鼓励企业进行自主创新和加大自主研发力度,规范研发费用的财务管理,出台了相关政策和法规规范。本文探讨企业如何加强研发费用管理,有效利用科技创新税收优惠政策,以促进企业合理使用研发费用,提高研发费用使用效益,促进企业有效的享受科技创新所带来的税收政策,享受税收优惠政策红利。
In order to support and encourage enterprises to innovate independently and increase their independent research and development, the state regulates the financial management of R & D expenses and promulgates relevant policies and regulations. This article explores how to strengthen the R & D cost management, effective use of science and technology innovation tax incentives to promote the rational use of R & D costs, improve the use of R & D costs, and promote enterprises to effectively enjoy the tax incentives brought about by technological innovation, tax incentives to enjoy the dividend .