委托研发费用加计扣除新政策的税收管理问题研究

Research on Tax Management of the New Policy about Entrusted R&D Costs Deduction

本文针对最新的委托研发费用加计扣除政策,探讨了委托关系双方企业存在的委托方对受托方研发支出与利润划分不清以及关联受托方向委托方报送成本费用清单不合理等税收管理问题,结合企业纳税隐私权保护和征纳管理效果等着重分析了问题产生的原因,最后分别从政策设计、政策执行和企业管理等三方面提出合理建议,以期在兼顾纳税人合法权益和征税效率的同时进一步完善委托研发加计扣除政策。

Based on the latest policy about entrusted R＆D costs deduction, the paper has a discussion about tax management issues, such as unclear division of costs and profits and irrationality of cost list. Combining with corporate right of tax privacy and tax management, the paper makes an analysis on reasons of related problems, and finally from policy design, implementation and corporate management, comes up with reasonable advice, with an expectation that entrusted R＆D costs deduction can be improved while legal rights of tax payers and tax efficiency can be guaranteed.