建筑企业研发费用加计扣除纳税规划研究

Construction enterprise research and development expenses additional deduction of tax planning research

在市场经济发展背景下,建筑企业之间的竞争加剧,如何提升自身市场竞争实力是重点,而科技创新是建筑企业增强核心竞争力的重要举措。国家为了鼓励建筑业开展技术研发,相继出台研发费用加计扣除优惠政策,减小企业纳税成本压力,推动建筑行业健康稳定发展。基于此,文章以建筑企业为研究对象、研发费用加计扣除政策发展为研究背景,分析建筑企业开展科技研发的重要性,以及从税务申报资料管理、研发成本核算、施工成本加计扣除风险、研发项目过程管控等方面分析建筑企业研发费用管理现状,制定针对性的研发费用加计扣除纳税规划策略,完善相关保障措施。

Under the background of the development of market economy,the competition pressure among construction enterprises is rising,how to improve their own market competition strength is the key,and scientific and technological innovation is an important measure to strengthen the core competitiveness of construction enterprises.In order to encourage the construction industry to carry out technology re-search and development,the state has issued preferential policies of additional deduction for research and development expenses,to reduce the pressure of enterprisestax costs and promote the healthy and stable development of the construction industry.Based on this,this paper to construction enterprises as the research object,claim additional deduction policy development as the research background,analyze the im-portance of construction enterprises to carry out science and technology research and development,based on the tax declaration data man-agement,research and development cost accounting,construction cost claim additional deduction risk,research and development project process control analysis of construction enterprise research and development cost management situation,formulate targeted r&d claim addi-tional deduction tax planning strategy,improve the relevant safeguard measures.