中小高新技术企业研发支出的归集研究

Research on the Collection of R&D Expenditure of Small and Medium-Sized High-Tech Enterprises

[目的]研发支出的归集对高新技术企业认定、存续期管理以及复审至关重要。[方法]本研究从高企认定的口径对研发支出的归集流程、存在的问题进行梳理,提出了研发支出归集的改进措施,为中小高新技术企业财务人员日常研发支出核算提供参考。[结果]建议中小高新技术企业通过建立健全研发支出会计核算体系、提高财务核算规范化水平、合理设置研发支出各级明细科目、制定科学的研发支出分摊标准、明确研发支出资本化条件以及建立各部门人员的沟通平台等措施,提高研发支出归集的准确性、合理性和及时性。[结论]中小高新技术企业通过正确归集研发支出,不仅能提升自身内在价值,降低所面临的税务风险和认定风险,还可以通过加计扣除、政府奖补获得实实在在的收益。

[Purposes]The collection of R&D expenditure is crucial to the identification,duration management and review of high-tech enterprises.[Methods]This study combs the collection process and existing problems of R&D expenditure from the perspective of high-tech enterprise identification,and puts forward improvement measures for R&D expenditure collection,providing reference for the daily R&D expenditure accounting of financial personnel of small and medium-sized high-tech enterprises.[Find⁃ings]It is suggested that small and medium-sized high-tech enterprises should improve the accuracy,rationality and timeliness of R&D expenditure collection by establishing and improving the accounting system of R&D expenditure,improving the standardization level of financial accounting,reasonably setting up detailed subjects at all levels of R&D expenditure,formulating scientific R&D expenditure allocation standards,clarifying the capitalization conditions of R&D expenditure,and establishing a communication platform for personnel in all departments.[Conclusions]Small and medium-sized high-tech enterprises can not only improve their intrinsic value and reduce the tax risks and identification risks they face by correctly collecting R&D expenditures,but also gain tangible benefits through additional deductions and government awards.