费用支出作为一项重要的税前扣除项目,在企业理财中发挥着重要的作用。企业费用支出的所得税筹划主要体现在以下两个方面: 一、通过“三新”开发费用的支出实现所得税筹划。 我国企业所得税法规定,企业研究开发新产品、新技术、新工艺所发生的各项费用,以及委托其他单位进行科研试制的费 Expenditure as an important pre-tax deduction project plays an important role in the financial management of enterprises. Income tax planning of corporate expenses is mainly reflected in the following two aspects: First, income tax planning is realized through expenditures of “three new” development expenses. China’s Enterprise Income Tax Law stipulates that companies research and development of new products, new technologies, new technology costs incurred, and commissioned by other units for scientific research trial fees