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随着科学技术在近年来更新速度的加快,企业要想在竞争激烈的市场当中站稳脚步,就必须积极创新,也就是研发活动。研发活动的成功不但可以给企业的发展带来巨大的发展价值,还可以打造出企业的核心竞争能力,促进企业的发展。我国在近年来相继出台一些列税收的优惠政策来鼓励企业开展研发活动,并在降低企业税负与增加盈利的同时有效的促进国家的经济发展。本文主要针对研发费用会计核算与税务筹划的问题进行探讨,望能够协助企业完成研发费用的归集与节税作用。
With science and technology accelerating the pace of updates in recent years, enterprises must actively innovate if they want to gain a foothold in a highly competitive market, that is, research and development activities. The success of R & D activities can not only bring tremendous development value to the development of enterprises, but also create the core competitiveness of enterprises and promote the development of enterprises. In recent years, our country has introduced some preferential tax policies to encourage enterprises to carry out R & D activities and effectively promote the economic development of the country while reducing the corporate tax burden and increasing profits. This article focuses on R & D expenses accounting and tax planning issues to explore, hope to help enterprises to complete the research and development costs collection and tax savings.