有效管理研发费用 合理利用税收政策

The effective management of research and development costs The rational use of tax policy

税前研发费加计扣除政策对促进企业自主创新能力的发展起着重要的作用。从目前企业特别是高新技术企业研发费的投入情况来看,正确利用加计扣除税收优惠政策能够有效提高研发费的利用率,减轻企业负担、进而提升企业经营管理水平和研发水平。文章拟从企业的角度,对研发费用各环节各部门的职责以及会计和税务核算需注意的问题对如何利用好这一优惠政策进行阐述。

The pre-tax deduction policy development and to promote the development of enterprise independent innovation ability plays an important role in. From the present enterprise especially investment in research and development costs high and new technology enterprise perspective, the correct use of additional deduction of preferential tax policy can effectively improve the utilization rate ofR ＆ D expenses, lighten the burden on enterprises, and improve enterprise management level and the level of research and development. This article from the perspective of enterprise, on the need to pay attention to the link of R ＆ D costs the responsibilities of various departments and accounting and tax accounting problems on how to make good use of the preferential policy.