摘要
为了使企业更好地理解并充分享受关于研究开发的税收激励政策,文章对企业研究开发活动和加计扣除研究开发费用做了界定,并对研究开发费用的准确归集进行了较深入的探讨。
In order to help enterprises to fully understand and share the tax incentive policy for RD,this paper deeply discussed the definitions of RD activities and RD expenditure,and it also pointed out the correct calculation of the RD expenditure which can be super-deducted by enterprises.
出处
《北京市经济管理干部学院学报》
2011年第3期45-50,共6页
Journal of Beijing Economic Management Institute
