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为鼓励企业开展研究开发活动,对企业开展研发活动中实际发生的研发费用,未形成无形资产计入当期损益的,在按规定据实扣除的基础上,按照本年度实际发生额的50%,从本年度应纳税所得额中扣除;形成无形资产的,按照无形资产成本的150%在税前摊销。本文结合《财政部国家税务总局科技部关于完善研究开发费用税前加计扣除政策的通知》(财税[
In order to encourage enterprises to carry out R & D activities, R & D expenditures actually incurred to R & D activities of enterprises and the intangible assets not included in the current profits and losses are deducted according to the actual deductions and according to 50% of the actual amount of the current year, from Deduct this year’s taxable income; the formation of intangible assets, according to 150% of the cost of intangible assets amortization before tax. In this paper, “Ministry of Finance State Administration of Taxation Ministry of Science and Technology on improving research and development costs pre-tax deduction policy notice” (tax [