摘要
从R&D费用的界定与归集、加计扣除政策的作用等方面对国内外R&D费用加计扣除的相关研究进行梳理和评述,在此基础上可以看出:企业普遍对R&D费用加计扣除政策的理解和掌握不够、不能准确地界定与归集企业R&D费用、对加计扣除政策的作用认识不足、对R&D费用的会计核算与税务处理不规范等。这导致企业不能很好地运用该激励政策。
The preferential policy of weighted deduction before tax of R＆D costs plays an important promoting role in enterprise＇ s independent innovation in China. Firstly, this article claimed the background and concepts of the policy of weighted deduction of R＆D costs in our country. And then the domestic and abroad related research on weighted deduction of R＆D costs were described and commented from different aspects. Finally, the article summarized the full text.
出处
《重庆理工大学学报（社会科学）》
CAS
2012年第8期21-24,共4页
Journal of Chongqing University of Technology（Social Science）
基金
重庆理工大学研究生创新基金资助重点项目(YCX2011207)
关键词
R&D费用
加计扣除
税收优惠
自主创新
R＆D costs
weighted deduction
preferential tax
independent innovation
