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伴随着我国综合国力的不断增强,国家对企业科技创新的要求愈来愈高,相应推出诸多税收优惠政策,并投入大量的专项资金作为支持。国家支持程度的不断深化决定了企业研发费用的比重快速增加,于是研发费用的核算问题及税务管理问题逐渐成为企业重点关注问题。研发费用的核算及其税务处理在企业的生存发展中占据重要地位,直接关系到一个企业创造的生产总值与经济效益。本文针对研发费用的核算及税务处理分别展开讨论分析,并针对研发支出管理工作提出有效建议。
With the continuous improvement of China’s overall national strength, the state has increasingly requested more and more high-tech innovations in enterprises. Accordingly, many preferential taxation policies have been introduced and a large amount of special funds have been devoted to this support. The deepening of the state support determines the rapid increase in the proportion of R & D costs, so R & D cost accounting and tax management issues have gradually become the focus of business issues. R & D costs accounting and tax processing in the survival and development of enterprises occupy an important position, is directly related to an enterprise to create gross domestic product and economic benefits. This paper discusses the analysis of R & D expenses accounting and tax treatment, and puts forward effective suggestions for R & D expenditure management.