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随着建筑设计企业体制的改变以及市场不断地变化,为了增强竞争力,其不但加强了专有技术的研发,在管理方面,也进行信息系统等各类管理软件的委托开发等的研发活动。企业的研发活动主要涉及其获得政府补助和其发生的研发费用的经济事项,本文从新的会计准则和税收优惠政策的角度,简单阐述建筑设计企业对这两类研发活动所涉及的经济事项的一些错误会计核算方法和新准则规定的会计核算方法;以及这些经济事项所涉及的流转税、企业所得税税务的处理方法,特别对研发费用在计算企业所得税时加计扣除的税收优惠政策进行了简单简绍和分析。
With the change of the architecture design enterprise system and the ever-changing market, in order to enhance its competitiveness, it not only strengthens the R & D of proprietary technologies, but also conducts R & D activities such as commissioning and development of various management software such as information systems in management. The R & D activities of an enterprise mainly involve the economic matters of obtaining government grants and R & D expenses incurred by it. This article briefly describes some of the economic issues involved in the development of these two types of R & D activities from the perspective of new accounting standards and preferential tax policies Wrong accounting method and the new standard stipulate the accounting method; And these economic matters involved in the turnover tax, enterprise income tax treatment, especially for R & D expenses in the calculation of corporate income tax deduction of tax incentives simple Shao and analysis.