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当前国家加快实施创新驱动发展战略,提倡大众创业、万众创新,用“互联网+”改造传统企业和产业,不断改善企业创新创业生态环境,让更多中小企业从事高新技术产业,并形成自己的核心技术。目前,国家对企业研发活动有优惠政策,主要是计算应纳税所得额时加计扣除(150%)以及高新技术企业减按15%税率征税。如何认定高新技术企业是关键内容,其对研发费用有具体标准。因此认真研究学习财税法规对研发活动管理和研发费用核算的有关政策,对于防范税务风险有着重要的意义。
At present, the state accelerates the implementation of innovation-driven development strategy, advocates public entrepreneurship and innovation, reforms traditional enterprises and industries with “Internet +”, continuously improves the ecological environment for innovation and entrepreneurship, enables more SMEs to engage in high-tech industries and forms their own The core technology. At present, the state has preferential policies on R & D activities of enterprises mainly for the purpose of deducting extra points (150%) when calculating taxable income and tax deduction of 15% for high-tech enterprises. How to identify high-tech enterprises is the key content, its R & D costs have specific criteria. Therefore, careful study and study of tax laws and regulations on research and development activities and R & D costs accounting for the relevant policies for the prevention of tax risk is of great significance.