论文部分内容阅读
与研发活动相关的费用才可以计入研发费用,如何判断与研发活动的相关性?财务人员如何突破固有思维模式?通过对高新技术税收优惠政策的正确解读,从战略的高度为管理层出谋划策,打破合资企业技术被外方封锁、本土研发能力薄弱、沦为生产基地的宿命?本文并不是对高新技术政策的简单介绍,更多的是从中外合资汽车零部件企业实践操作的角度分析如何利用高新技术复查的契机提高本土研发能力的案例。
R & D costs related to research and development activities can be included in research and development costs, how to determine the relevance of research and development activities? How financial personnel to break the inherent mode of thinking? Through the correct interpretation of preferential tax policies for high-tech, strategic management advice and suggestions, This article is not a brief introduction of high-tech policies, but more about how to use the practice of joint-venture auto parts enterprises to analyze how to utilize High-tech review opportunities to improve local research and development capabilities of the case.