摘要
根据《中华人民共和国企业所得税法》的相关规定,对企业科研项目所产生的支出,可以依法扣除.而对我国企业实施的"加计扣除"税收优惠政策,对各企业产生的影响也较大.文章对研发费用加计扣除中的税务风险点进行了分析,并针对风险的防范应对策略进行了深入研究,以期为相关从业人员提供参考.
According to the relevant provisions of the Enterprise Income Tax Law of the People’s Republic of China,the expenditures incurred by enterprise scientific research projects can be deducted according to law.However,the preferential tax policy of“additional deduction”implemented for Chinese enterprises has a greater impact on all enterprises.This paper analyzes the tax risk points in the R&D expense deduction,and conducts an in-depth study on the risk prevention and response strategies,hoping to providing reference for relevant practitioners.
作者
乔雁
QIAO Yan(Unitax(Ningxia)certified tax agents Co.,Ltd)
出处
《当代会计》
2022年第17期88-91,共4页
Contemporary Accounting
关键词
企业所得税
研发费用加计扣除
税务风险
防范对策
enterprise income tax
additional deduction of r&d expenses
tax risk
preventive measures