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为推动企业科技创新,鼓励企业加大研发投入,提升企业核心竞争力,贯彻落实国家关于加快实施创新驱动发展战略精神。财政部、国家税务总局、科学技术部先后下发《关于完善研究开发费用税前加计扣除政策的通知》(财税[2015]119号,以下简称“119号文”)和《关于企业研究开发费用税前加计扣除政策有关问题的公告》(国家税务总局公告2015年第97号,以下简称“97号公告”),上述文件对原研发费用加计扣除政策进一步规范和补充,本文拟就新下发研发费用加计扣除政策对会计处理影响进行分析。
In order to promote technological innovation in enterprises, encourage enterprises to increase R & D investment and enhance their core competitiveness, and implement the state’s strategic spirit of accelerating the implementation of innovation-driven development. The Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology successively issued the “Notice on Improving the Total Deductible Policy of R & D Expenses (Cai Shui [2015] No. 119, hereinafter referred to as” No. 119 Document “) and the” Research and Development Expenses pre-tax deduction policy issues related to the announcement “(State Administration of Taxation Announcement No. 97 of 2015, hereinafter referred to as” No. 97 Notice "), the above documents on the original R & D costs plus deduction policy to further regulate and supplement , This article intends to deduct the newly issued research and development costs deduction policy to analyze the impact of accounting.