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本文就我国高新技术企业研发费的会计和税务处理的现状,指出目前在核算过程中普遍存在的三个关键问题。详细分析了三个问题产生的原因,并提出相应的解决措施和注意要点,从而实现企业经济效益的优化。
This article points out the three key problems which are ubiquitous in the accounting process at present in terms of the accounting and tax treatment of R & D expenses of high-tech enterprises in our country. The causes of the three problems are analyzed in detail, and the corresponding solutions and points for attention are put forward so as to optimize the economic benefits of the enterprises.