high-tech enterprise in research and development costs research accounting practical issues（高新技术企业研发费用会计实际问题的研究）.docVIP

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high-tech enterprise in research and development costs research accounting practical issues（高新技术企业研发费用会计实际问题的研究）.doc

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high-tech enterprise in research and development costs research accounting practical issues（高新技术企业研发费用会计实际问题的研究）

High-tech enterprise in research and development costs Research Accounting practical issues Abstract: To study the issue high-tech enterprise accounting practices research and development expenses - Thesis Keywords: high-tech, business, research and development expenses ‘Enterprise Income Tax Law’ stipulates that ‘countries need to focus on supporting high-tech enterprises, reduced to 15% The corporate income tax ...... companies to develop new technologies, research and development costs of new products and new techniques, you can add deduction when calculating taxable income. ‘The former is the tax rate for the high-tech enterprise, which is Any business deduction applies, then as a high-tech enterprises should be how to conduct research and development of cost accounting, in order to fully enjoy these two tax incentives it? First need to understand the similarities and differences between the two, and targeted research and development expenses accounting system design. A high-tech enterprise research and development expenses and research and development expenses accounted plus the similarities and differences between the accounting point deduction (a) research and development expenses accounted for high-tech enterprises are mainly based on ‘high-tech enterprise management approach’ and ‘high-tech enterprise management guidelines ‘(hereinafter referred to as’ the Guidelines ‘) documents executed, and research and development expenses deduction calculation is mainly based on’ a number of opinions on enterprises to strengthen financial management of R amp; D expenses ‘and’ corporate research and development expenses tax deduction management approach ‘(hereinafter referred to as the ‘Regulations’) and other documents executed. (A) the same point a range of research and development activities in basically the same. ‘Guidelines’ and ‘management approach’ in both the provision of enterprises engaged in the research and development activities must belong to the