analysis of development costs for high-tech enterprise income tax impact analysis（分析高新技术企业所得税的开发成本影响分析）.docVIP

Analysis of development costs for high-tech enterprise income tax impact analysis [Abstract] reasonable investment in research and development costs charged to the enterprise is an important management decision-making, it related to the company’s long-term competitiveness and sustainable development of high-tech enterprises, research and development costs of dealing with more important Therefore, this research and development costs for the recognition and measurement, accounting treatment of corporate income tax will impact analyzed. [Keywords:] high-tech enterprise income tax research and development costs First, the meaning of research and development costs To explore research and development expenses on income tax, research and development costs must be clearly covered by the contents of the Ministry of Finance lt;lt;R amp; D costs on enterprises to strengthen the financial management of a number of viewsgt;gt; (Cai Qi [2007] No. 194 (hereinafter referred to as lt;lt; management advicegt;gt; made, an enterprise R amp; D costs in product, technology, materials, processes, standards of research, during the development of the costs, including: R amp; D activities in the direct consumption of materials, fuel and power costs, corporate research and development job salaries, bonuses, allowances, subsidies, social insurance, housing fund and other labor costs, and external R amp; D labor costs for R amp; D activities, apparatus, equipment, housing and other fixed assets, depreciation or rent and associated fixed assets of the operation and maintenance, repair and other expenses for research and development activities of the software, patents, non-patent technology and other intangible assets amortization expense for testing and trial production of the intermediate mold, process and equipment development and manufacturing costs, equipment adjustment and inspection fees, samples, prototypes, and general testing means acquisition costs, inspection fees, trial