刍议如何用好企业研发费用加计扣除

Proposal on how to Use the Additional Deduction Reasonably

为了提高企业自主创新能力,支持企业开展研究开发活动,2008年12月10日,国家税务总局下发了《企业研究开发费用税前扣除管理办法(试行)》,根据2009年-2011年的具体操作过程实践,对加计扣除归集、核算进行归纳,以期企业全面用好研发费用的加计扣除政策,为企业创造更大的利润。

In order to improve the capability of independent innovation of enterprise and support enterprise to develop R D activity,the State Administration of Taxation issued ＂Management of deduction for RD expenses of enterprise before imposture（Trial）＂on Dec 10,2008.This paper summarizes the operation of additional deduction accounting in order to help enterprises to use the policy of the additional deduction of RD costs reasonably further more to create more profits.