研究开发费用加计扣除税收优惠政策解析——基于科技型中小企业

Analysis on Extra Deduction Tax Policies for R&D Expenses——Based on Medium and Small Enterprises of Science and Technology

为激励科技型中小企业加大研发力度,提升科技创新能力,国家税务总局等部门发布了一系列政策文件及解读,对科技型中小企业的资质认定条件及其税前加计扣除政策的执行口径进行了明确。科技型中小企业应结合自身发展状况,统筹好科技人员、研发投入、科技成果的关系,主动参与登记与入库。同时,关注税收政策优惠比例及时限,留意追溯享受与年度汇算清缴规定,重视研发支出的会计管理,做好后续维护工作,在政策界限与操作规范的指导下合法依规享受相关政策带来的实惠。

Departments including State Administration of Taxation have issued a series of policy documents and interpretations for medium and small enterprises of scientific and technology, which certain their qualification condition and executive specification of extra deduction tax policies, as to encourage them to increase the R＆D strength and enhance the ability of scientific and technological innovation. Medium and small enterprises of scientific and technology should consider their own development status into account, schematize the relationship between scientific and technological personnel, R＆D investment and scientific and technological achievements, and take the initiative to participate in the registration and storage. Meanwhile, the proportion of tax deduction policy and corresponding time limit should be paid attention to, provisions of retroactive enjoyment and annual settlement should be cared, importance of accounting management of R＆D expenditure should be attached, and follow-up maintenance work should be settled. The enjoyment of the benefits of relevant policies should be of legal compliance and under the guidance of policy boundaries and operation paradigms.