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国家鼓励企业的创新和研发行为,在所得税税法中规定了加计扣除50%的税收优惠政策,企业为充分享受这项税收优惠政策,加强研发费用的管理和核算,显得十分重要。
The state encourages enterprises to innovate and conduct research and development. In the income tax law, the preferential tax policy of 50% deduction of 50% is stipulated. To fully enjoy this preferential taxation policy, it is very important for enterprises to strengthen the management and accounting of R & D expenses.