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企业研发费用加计扣除政策对于激励企业加大研发投入具有重要的作用。近日,财政部、国家税务总局与科技部联合制定下发了《关于完善研究开发费用税前加计扣除政策的通知》(财税[2015]119号,以下简称“研发新政”),从研发费用归集口径、适用领域、会计核算及税收征管等方面,全面修订完善了原研发费用加计扣除制度1,对于国家驱动创新发展,拉动有效投资,推动“双创”战略,促进产业升级意义重大。一、研发新政适用对象的特殊性
Enterprise research and development costs plus deduction policy to encourage enterprises to increase R & D investment has an important role. Recently, the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology jointly formulated and issued the “Notice on Improving the Total Deduction Policy for Research and Development Expenses (Cai Shui [2015] No. 119, hereinafter referred to as the” R & D New Deal “). From R & D expenses collection caliber, application areas, accounting and tax collection and other aspects, the full revision and improvement of the original research and development costs plus deduction system 1, for the country to drive innovation and development, and promote effective investment, and promote ”double create" strategy to promote Industrial upgrading is of great significance. First, research and development of the special nature of the object of the New Deal