企业研究开发费税前扣除政策的变迁与构建  

The Changes and Implications of the Pre-tax Deduction Policy of Enterprises' Research and Development Expenses

作　　者：牟小容[1] 

机构地区：[1]华南农业大学经济管理学院,广东广州510642

出　　处：《华南农业大学学报（社会科学版）》2009年第2期80-84,共5页Journal of South China Agricultural University(Social Science Edition)

基　　金：广东省2008年度科技专项项目(2008B071001021)

摘　　要：2008年开始实施的研究开发费税收政策是对原技术开发费税前扣除政策的拓展和延伸,其变迁主要体现为以研发费加计扣除50%的税收优惠为核心,逐步放宽扣除主体的限制、会计核算与扣除标准的协调发展、研发费用支出内容的逐步规范和细化、对研究开发活动范围的界定、研发费是否向后结转或追溯抵扣以及集团公司研究开发费的合理分配。在此基础上,总结了我国研究开发费税前扣除政策制度体系的构建,并提出了相应的完善措施。Based on historical study of the pre-tax deduction of R＆D expense policy this article concludes that the new policy enacted from 2008 extends the original policy. The characteristics of the change lie in the tax benefits in the core of 50 percent plus amortization, gradual relaxation the restrictions on the discounting bodies, coordinated development of accounting and discounting standards, gradually standardize and refined of R＆D expenses, the scope of R＆D activities, the discounting way of the R＆D expenses, and the rational allocation of Group＇ s R＆D expenses. Then the article sums the building of the pre-tax deduction policy system and the cooperation with the science technology, accounting, auditing and financial policy.

关 键 词：技术开发费用 研究开发费用 研究开发活动 费用化 资本化 

分 类 号：F275.2[经济管理—企业管理]