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我国在对于高新技术行业一直保持持续鼓励和支持的姿态,国家一直想通过科技来带动产业发展,将国家建设成为一个科技强国,在教育投入和高科技企业培育上都给予了很多政策扶植。在《中华人民共和国税法》第二十八条中就有明确提出对于高科技企业实行企业所得税15%的减免政策。本文对高新技术企业财务核算中研发支出的相关问题进行了探讨。
China has maintained its continuous encouragement and support for high-tech industries. The state has always wanted to promote industrial development through science and technology and build the country into a strong country with science and technology. Many policies have been given to education investment and high-tech enterprise cultivation. Article 28 of the “Tax Law of the People’s Republic of China” clearly stipulates that a reduction of 15% of the corporate income tax on high-tech enterprises should be implemented. This article discusses the related issues of R & D expenditures in financial accounting of high-tech enterprises.