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2015年10月21日召开的国务院常务会议指出,完善研发费用加计扣除政策,是落实创新驱动发展战略,以定向结构性减税拉动有效投资、推动“双创”、促进产业升级的重要举措。会议确定完善研发费用加计扣除政策,推动企业加大研发力度。11月2日,财政部、国家税务总局、科技部联合发出《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“通知”),放宽了研发加计扣除的范围,简化了核算管理要求,归并了资料报送程序。“通知”自2016年1月1日起执行,《企业研究开发费用税前扣除管理
The executive meeting of the State Council held on October 21, 2015 pointed out that to improve the deduction policy on R & D spending is to implement the innovation-driven development strategy, to promote effective investment by promoting a structural tax reduction, and to promote “double creation” and promote industrial upgrading Important move. The meeting decided to improve the research and development costs plus deduction policy to promote enterprises to increase R & D efforts. On November 2, the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology jointly issued the “Notice on Improving the Total Deductible Policy of Research and Development Expenses (Cai Shui [2015] No. 119, hereinafter referred to as the” Notice “) and relaxed R & D plus deduction range, simplifying the accounting management requirements, merged the data submitted to the program. ”Notice “ since January 1, 2016 implementation, ”corporate research and development costs before tax deduction management