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为发展科技,促进综合国力的提高,我国与其他国家一样,除加大政府投入,还给予了诸多优惠政策。截至目前,单纯对科技开发和技术成果转让方面的税收优惠政策就有10多项。深刻领会立法目的,并根据文件精神充分享受优惠,减少企业纳税负担,是企业财务管理工作的重要组成部分。现介绍一个笔者实际接触过的该方面的税收筹划案例,与大家一起学习个中的政策把握思路。一、项目背景某生产高科纤维的企业,利润前景非常不错,每年上交数额不菲的所得税。与诸多科技含量高的生产企业一样,拥有规模较大的技术开发部门和较高素质的科技人员,每年投入的
In order to develop science and technology and promote the improvement of overall national strength, China, like other countries, has given many favorable policies in addition to increasing government investment. Up to now, there are more than 10 tax preferential policies on the development of science and technology and the transfer of technological achievements. Profoundly understand the purpose of legislation, and fully enjoy the preferential treatment in accordance with the spirit of the document, reducing the tax burden on enterprises is an important part of corporate financial management. Is now introduced to a real contact with the author of this area of tax planning cases, with everyone to learn one of the policies to grasp the train of thought. First, the project background A high-tech fiber production enterprises, the profit prospects are very good, annual pay an amount of income tax. Like many high-tech manufacturing enterprises, it owns large-scale technology development departments and high-quality scientific and technological personnel,