化工制造企业研究开发费用税前加计扣除研究

Research on the Pretax Additional Deduction of Research and Development Expenses of Chemical Manufacturing Enterprises

随着时代的发展,我国正处在经济体制改革的关键时期,国家税务总局在当前政策的基础上进行了全方位的完善,在研究开发费用税前加计扣除的适用对象、项目范围、费用范围、研发方式等方面作出了全面规定。论文通过查阅相关资料,对化工制造企业财务部门应该做好的必要准备进行了分析,即增强认定能力、加强企业内部协调、重视报送材料的规范性、做好备案资料的妥善管理、强化与地方税务部门的沟通、成员企业内部分摊。希望论文的研究内容能够帮助化工制造企业提升对相关政策的熟悉程度,真正落实所得税优惠政策。

With the development of the times,China is in a critical period of economic system reform.The State Taxation Administration has made all-round improvement on the basis of the current policies,and has made comprehensive provisions on the applicable objects,project scope,expense scope,research and development modes of pretax additional deduction of research and development expenses.By consulting relevant materials,this paper analyzes the necessary preparations that the financial department of chemical manufacturing enterprises should make,that is,enhancing the recognition ability,strengthening the internal coordination of enterprises,paying attention to the standardization of submitted materials,properly managing the filing materials,strengthening the communication with local taxation departments and internal allocation of member enterprises.It is hoped that the research content of this paper can help chemical manufacturing enterprises improve their familiarity with relevant policies and truly implement the income tax preferential policies.