享受税收优惠政策的研发活动判定研究

Research on Judgment of R&D Activities Suiting Tax Preferential Policies

文章对企业技术创新中适用不同政策要求的研发活动定义进行了对比,并对判定适合研发费用加计扣除的研发活动作了介绍,详述了研发费用可加计扣除的委托研发活动特征有助于提高企业在享受研发费用加计扣除政策时准备留存材料的准确性和有效性。

This article compared the definitions of R&D activities applicable to different policy requirements in enterprise technological innovation,and introduced the R&D activities that were determined to be suitable for the weighted pre-tax deduction of R&D expenses.This article helped to improve the accuracy and effectiveness of the company's preparation of retained materials when enjoying the policies for the weighted pre-tax deduction of R&D expenses.