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国家税务总局公告2014年第63号发布的2014版申报表与高新技术企业(以下简称“高企”)有关的有四张表:“企业基本信息情况表(A000000)”“期间费用明细表(A104000)”“高企优惠情况及明细表(A107041)”“研发费用加计扣除优惠明细表(A107014)”。笔者就新申报表启用后国家对高企认定(或复审)的要求,提出一些建议。一、研发费加计扣除方面税务部门对研发费加计扣除税收优惠的把握口径和管理趋严的形势,对高企的研发项目管理和研发费
Announcement of the State Administration of Taxation 2014 Version No. 63 of 2014 There are four tables related to high-tech enterprises (hereinafter referred to as “high-level”): “Period of Enterprise Basic Information Table (A000000)” Expense schedule (A104000) “” High discount and schedules (A107041) “” R & D expenses plus deduction discount schedule (A107014) ". The author of the new declaration after the opening of the country to recognize the high (or review) requirements, put forward some suggestions. First, the research and development fee plus deduction Aspects of R & D tax deduction tax department to deduct the tax incentives and regulatory tightening the situation, the high R & D project management and research and development costs