税收优惠新政下高新技术企业研发费用会计核算优化研究 ——以J公司为例

Optimizing Accounting of R&D Investment for High-tech Enterprise with New Tax Preferential Policy:Case Study Of J High-tech Enterprises

摘要:

研发费用税收优惠政策的实施是推动高新技术企业成长的利好政策，结合税收优惠新政的要求，优化研发费用会计核算、防范税务风险是高新技术企业需采取的行动。首先，本文从新政实施对研发费用会计核算的影响以及新政下高新技术企业会计核算存在问题进行分析；其次，为高新技术企业设计研发费用会计核算优化方案；最后，结合 J公司研发活动，详细说明优化方案的应用操作，为高新技术企业核算研发费用和税收优惠申报提供借鉴与启示。

Abstract:

The new tax preferential policy of R&D investment is favorable for high-tech enterprises with the support of innovation from the government. In accordance with the new policy, what high-tech businesses should do are optimizing accounting of R&D investment, hedging tax risks . This paper focuses on the effects of accounting about R&D investment with the new policy, aiming to provide its optimization in accounting of R&D investment for high-tech businesses. With the example of R&D investment for J high-tech enterprises, practical operations on optimizing accounting are taken in order to help high-tech businesses to gain a accurate data of R&D investment to improve work efficiency in tax declaration.