2016度新企业所得税研发费用加计扣除政策解析.pptVIP

企业应对研发费用和生产经营费用分别核算，准确、合理归集各项费用支出，对划分不清的，不得实行加计扣除。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 07 研发费的会计处理 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 企业内部研发涉及加计扣除、研发用设备及仪器加速 折旧并允许加计扣除、技术转让所得减免、无形资产对外投资递延纳税等企业所得税优惠。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. （1）初始计量 企业自行开发无形资产产生的研发支出，根据《企业会计准则》分为研究阶段与开发阶段分别进行核算。 Evaluation only. Created with Aspose.Slides for