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高新技术企业研发费用加计扣除政策对于企业促进自身的科学技术的更新和发展,对加快将科学技术运用于科技产品中有着重要的意义。然而,部分企业并未利用好加计扣除这一优惠政策,从而造成有条件的企业却无法充分享受到这一政策所带来的优惠。因此,本文就高新技术企业在理解和运用研发费用加计扣除政策时出现的问题作了重点分析,并在此基础上提出了一系列关于解决企业在运用研发费用加计扣除政策时所遇到的问题的对策与建议,仅供广大高新技术企业参考。
The deduction policy for the R & D expenses of high-tech enterprises is of great significance to enterprises in accelerating the renewal and development of their own science and technology and accelerating the application of science and technology to science and technology products. However, some enterprises did not make good use of the deduction of the preferential policy, which resulted in the failure of the qualified enterprises to fully enjoy the preferential policies. Therefore, this article focuses on the problems that high-tech enterprises face when they understand and apply the R & D cost deduction policy, and on this basis, put forward a series of solutions to the problems encountered by enterprises in using R & D expenses plus deduction policy The problem of countermeasures and suggestions, only for the vast number of high-tech enterprises reference.