研发费用加计扣除政策对数字经济企业的影响

The Impact of R&D Cost Plus Deduction Policy to Digital Economy Enterprises

与传统企业相比,数字经济企业对于研发投入金额更大、持续时间更长,因此,我国研发费用加计扣除的规定对于数字经济企业有着深远影响。本文分析研发费用加计扣除政策对数字经济企业的积极影响,通过对研发费用会计及税务处理的比较分析,从事前、事中、事后不同阶段为数字经济企业完善研发费用处理方法,合理应用税收政策,提升企业税务管理能力提出有效建议,以促进数字经济企业管理创新和可持续发展。

Compared with traditional companies,digital economy companies invest more in R&D and last longer.Therefore,our country's regulations on the deduction of R&D expenses have a more profound impact on digital economy companies.This article analyzes the positive impact of the R&D expense deduction policy on digital economy companies.Through a comparative analysis of R&D expense accounting and tax treatment,we can put forward suggestions to improve R&D expense processing methods for digital economy enterprises and apply them rationally,and to improve corporate tax management capabilities in different stages of before,during and after the event,in order to promote the management innovation and sustainable development of digital economy companies.