高新技术企业研发费用归集研究

Research on the Accumulation of Research and Development Expenses of High-Tech Enterprises

企业财务人员需要依据《加强研发费用财务管理的若干意见》进行会计核算并归集研发费用,申请高新技术企业认定的国家重点支持的高新技术领域内的企业需要依据《高新技术企业认定管理办法》归集研发费用,享受企业所得税税前加计扣除优惠的企业需要依据《研发费用税前加计扣除归集范围》归集研发费用。实务中存在不能准确归集不同口径下的研发费用的问题,进而影响企业申请高新技术企业认定和享受企业所得税优惠政策。论文提出准确归集高企认定和加计扣除研发费用的针对性对策,进而准确计算研发费用指标和加计扣除基数。

The financial personnel of the enterprise shall conduct accounting and accumulate the research and development expenses in accordance with"Several Opinions on Strengthening the Financial Management of Research and Development Expenses".The enterprises that apply for the identification of high-tech enterprises and are in the high-tech fields that are supported by the state need to accumulate the research and development expenses in accordance with the"Administrative Measures for the Identification of High-Tech Enterprises".The enterprises that enjoy the preference of the pre-tax additional deduction of enterprise income tax need to accumulate the research and development expenses in accordance with the"Accumulation Scope of the Pre-Tax Additional Deduction of Research and Development Expenses".In practice,there is a problem that the research and development expenses under different caliber can not be accurately accumulated,which affects the enterprises to apply for the identification of high-tech enterprises and enjoy the preferential policies of enterprise income tax.This paper puts forward targeted countermeasures for accurately accumulating the research and development expenses of the identification of high-tech enterprises and the additional deduction,so as to accurately calculate the index of research and development expenses and the additional deduction base.