高新技术企业科研投入核算中财税应用的探讨

Discussion on the Application of Finance and Taxation In R&D Investment Accounting of High-Tech Enterprises

高新技术企业是市场经济中科技创新商业化的重要载体,是推动经济高质量创新发展的重要力量。科研投入是科技创新的重要环节,是企业创新发展的重要决定因素。高新技术企业的所得税税率优惠政策和研发费用加计扣除政策是目前国家通过税收政策扶植科技创新的重要举措,有助于提高企业科研投入水平,增强我国的科学技术能力。正确把握高新技术企业认定标准和研发费用加计扣除政策与归集核算范围,合理处理研发费用资本化以及外部委托研发费用等财务与税务问题,有助于加强高新技术企业科研投入核算中的财税应用,减少缴纳所得税分享国家税收政策的红利。通过对高新技术企业认定标准与研发费用加计扣除政策的研究分析,结合会计实务中研发费用资本化、研发费用加计扣除归集范围以及外部委托研发费用等若干问题的探讨,以便为企业财税实务提供合理建议。

High-Tech Enterprises are the important carriers of commercialization of technological innovation in market economy and are the Important forces in promoting high-quality innovation and development of the economy.The R&D investment is the important link of scientific and technological innovation and is the important determinant of enterprise innovation and development.The Preferential policies for income tax rate of high-tech enterprises and the R&D expense additional deduction policy are the important measures for the state to support technological innovation through tax policies that will help to improve the level of scientific research investment of enterprises and enhance China's scientific and technological capacity.Correctly grasp the identification standard of high-tech enterprises and the R&D expense additional deduction policy and the collection accounting range,Properly handle the capitalization of R&D expenses and financial and tax issues such as external entrusted R&D expenses,it is helpful to strengthen the application of finance and taxation in the accounting of scientific research investment of high-tech enterprises and to reduce the payment of income tax and share the dividends of national tax policies.This paper studies and analyzes the recognition standard of high-tech enterprises and the R&D expense additional deduction policy and discusses some problems in accounting practice,such as the capitalization of R&D expenses,the collection scope of R&D expenses additional deduction and external entrusted R&D expenses,so as to provide reasonable suggestions for enterprise fiscal and tax practice.