研发开发费用税前加计扣除鉴证存在的问题及解决对策

Problems Existing in the Verification of Pretax Additional Deduction of Research and Development Expenses and Solutions

开展研发开发费用税前加计扣除鉴证是提高被鉴证人税法遵从性、维护纳税人合法权益的重要举措。由于研究开发费用税前加计抵扣所涉及的因素比较多,暴露出我国加计扣除鉴证工作还存在不少问题。因此,论文结合多年工作实践,以开展研究开发费用税前加计扣除鉴证的重要意义作为切入点,分析鉴证所存在的问题,最后提出相应的解决对策。

It is an important measure to improve the compliance with the tax law and safeguard the legitimate rights and interests of taxpayers to carry out the verification of additional deduction of research and development expenses before tax.Due to the more factors involved in the pretax deduction of research and development expenses,it is revealed that there are still many problems existing in the verification of additional deduction in China.Therefore,based on years of work practice,this paper takes the significance of the verification of pretax additional deduction of research and development expenses as the starting point,analyzes the existing problems of verification,and finally puts forward corresponding solutions.