如何正确把握企业研发费用加计扣除（How to correctly charge the enterprise R D expenses plus deduction）.docVIP

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如何正确把握企业研发费用加计扣除（How to correctly charge the enterprise R D expenses plus deduction）.doc

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如何正确把握企业研发费用加计扣除（HowtocorrectlychargetheenterpriseR

如何正确把握企业研发费用加计扣除（How to correctly charge the enterprise R D expenses plus deduction） How to correctly charge the enterprise R D expenses plus deduction Time: 2011-04-21 15:27:27 source: paper reference format, author: rank name Based on years of financial management experience, and in the past two years by the tax agency issued R D fees, plus deduction, record, audit, evaluation process of exchange of views to make a summary. Accurate collection of R D costs, how to correctly grasp the R D costs plus deduction. Key words: R D expenses; accurate collection; deduction In order to encourage enterprises to independent innovation, research and development, create new productive technology, the State Administration of Taxation on the basis of the Peoples Republic of China enterprise income tax law and the implementation of the Ordinance and the State Council on the issuance of the implementation of the national long-term science and technology development plan (2006-2020) notice if the stem supporting policies (the [2006]6) and other relevant provisions, to in December 10, 2008, the State Administration of Taxation issued administrative measures for the pre tax deduction of enterprise research and development expenses (Trial) notice (Guoshuifa No. [2008]116), as part of the enterprise or financial personnel policy of enterprises do not understand or do not know is not thorough, either did not enjoy preferential tax, either because the charge is not accurate, multi meter or less of a deduction, so that enterprises have not fully obtained or produced a preferential tax risk. Therefore, the author makes a summary according to the AC years of financial management experience and nearly two years from the tax office issued a R D expenses deduction in the process of filing audit appraisal opinions, for the relevant enterprises or reference, so as to correctly understand the enterprise research and development expenses deduction. First, we should correctly understand the c