高新技术企业研发费加计扣除中税务风险浅析

Analysis of tax risk in R&D cost plus deduction of high-tech enterprises

文章深入研究了高新技术企业在研发过程中,如何面对和规避加计扣除政策所带来的税务风险,并提出了切实可行的应对措施。相较于一般公司,高科企业投入于研究开发的资金更为庞大,在国家大力促进高科产业成长的背景下,对企业研发支出的额外扣除,政策上给予了较为丰厚的优惠。然而,即便享有政策支持,高科企业在研发过程中,所享有的研发费用额外扣除政策仍潜藏着不少税务风险,深入探讨这一税务风险,对企业规避税收问题、提升研发效能以及推动企业成长至关重要。

This paper deeply studies how the high-tech enterprises face and evade the tax risks brought by the policy of deductible de⁃ductions in the process of R&D,and puts forward some feasible countermeasures.Compared with the general company,high-tech enterprises invest more funds in R&D,in the context of the country to vigorously promote the growth of high-tech industry,the additional deduction of enterprise R&D expenditure,the policy has given more generous concessions.However,even with the policy support,hightech enterprises in the process of R&D,the extra deduction of R&D costs of the policy is still hidden a lot of tax risks,in-depth discussion of this tax risk,for enterprises to avoid tax problems,improve the efficiency of R&D and promote enterprise growth is crucial.