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所谓高新技术企业主要是指在我国境内注册一年以上的,并在国家重点支持的高新技术领域中持续地进行研究与开发、进行技术成果的转化,从而形成企业核心自主的知识产权,并以此为契机开展各项经营活动的企业。高新技术企业是一种知识密集型、技术密集型的经济实体。有的企业在获得高新技术企业的资格后,对于如何正确处理相关的税收优惠政策和事项还存在着一定的误区,从而造成有的高新技术企业不能及时、充分享受相关的税收优惠政策,严重的还将为企业带来一定的涉税风险。本文将以此为研究背景,对合理进行高新技术企业涉税风险内控管理进行研究,以期为促进我国高新技术企业的发展奠定基础。
The so-called high-tech enterprises mainly refer to those who have been registered for more than one year in our country, and continuously carry out research and development in high-tech fields which are supported by the state, and transform their technological achievements so as to form the core independent intellectual property rights of enterprises. This is an opportunity to carry out various business activities of enterprises. High-tech enterprises are knowledge-intensive and technology-intensive economic entities. Some enterprises have obtained the qualification of high-tech enterprises, and there are still some misunderstandings about how to properly handle relevant tax preferential policies and issues, resulting in some high-tech enterprises failing to fully enjoy the relevant tax preferential policies in time and seriously Will also bring some tax-related risks to the enterprise. This article will take this as the research background, to conduct a reasonable research on the internal control of tax risks in high-tech enterprises, with a view to laying the foundation for the development of high-tech enterprises in our country.