研发费用规范归集 降低风险（Specification to reduce the risk of R D expenses collection）.docVIP

研发费用规范归集 降低风险（Specification to reduce the risk of R D expenses collection） The national long-term technology development program pointed out that to improve the ability of independent innovation in all the prominent position of science and technology, encourage innovation and create an environment to promote become the subject of technological innovation, and strive to build an innovative country. In the process of Chinese manufacturing evolved to Chinese creation, research and development expenses become a key factor in the most intuitive and hard index . With the high-tech enterprises and research and development expenses on the key support of the state enterprise income tax law in the implementation of the relevant preferential tax deduction policy, R D expenses become technology departments, tax authorities, financial institutions and enterprise management focus. This paper discusses how to regulate corporate R D expenditure from the tax point of view, in compliance with the enterprise accounting system, reduce the cost of research cost accounting and tax risk. Laws and regulations relating to cost accounting research (a) accounting: 1. Enterprise Accounting Standards No. sixth - intangible assets; 2. enterprise accounting standards application guide; 3. enterprise internal control guidelines No. Tenth Research and development. (two) tax: 1. notice of the Ministry of science and technology, Ministry of Finance and the State Administration of Taxation on the issuance of the guidelines for the administration of high-tech enterprises (in the fire 2008 No. 362, hereinafter referred to as the guidelines). 2. issued by the State Administration of Taxation on enterprise research and development expenses deduction management measures (Trial) notice (Guo Shui Fa 2008 No. 116). From the aspect of taxation cost accounting standard research Accounting standards, internal control system and the tax law on high-tech enterprises, with the deduction of the regulations and po