科研开发活动的有偿性与增值税的计征问题——从一个案说起

Act of research and development is compensable and imposing problem on added-value tax

本文通过案例分析了科研开发中有关费用的性质 ,指出开发成果不是销售货物 。

This article analysis the property on fee of research and development,and points out that the outcome of development isn't goods on sale.While imposing added-value tax ,government should give some favors.