税收优惠新政下高新技术企业研发费用会计核算优化研究——以J公司为例

Optimizing Accounting of R&D Investment for High-tech Enterprise with New Tax Preferential Policy: Case Studyof J High-tech Enterprises

首先,从新政实施对研发费用会计核算的影响以及新政下高新技术企业会计核算存在问题进行分析;其次,为高新技术企业设计研发费用会计核算优化方案;最后,结合J公司研发活动,详细说明优化方案的应用操作,为高新技术企业核算研发费用和税收优惠申报提供借鉴与启示。

This paper focuses on the effects of accounting about R＆D investment with the new policy, aiming to provide its optimization in accounting of R＆D investment for high-tech businesses. With the example of R＆D investment for J high-tech enterprises, practical operations on optimizing accounting are taken in order to help high-tech businesses to gain an accurate data of R＆D investment to improve work efficiency in tax declaration.