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根据新企业所得税法对研究开发费用加计扣除的优惠政策,结合《企业会计准则》对研究开发费用准予资本化和费用化的规定,建立科技型中小企业优化纳税模型,针对企业因选择费用化与资本化两种不同的会计处理方式而产生的纳税差异,在税收优惠期与非优惠期两种情况下进行费用化与资本化的对比分析,并在实务处理方面提出合法操作、关注税法新变化的建议。
According to the new corporate income tax law on research and development costs plus deduction of preferential policies, combined with “Accounting Standards for Business Enterprises” to grant research and development costs capitalization and cost requirements, the establishment of science and technology SMEs optimize the tax model for enterprises to choose cost And capitalization of the two different accounting methods arising from the tax differences between the tax incentives and non-concessions in both cases of cost-oriented and capitalization comparative analysis, and in the practical aspects of the legal operation, pay attention to the new tax law Change the proposal.