研究开发费用在新旧税法下对企业所得税的影响分析  

Zmpact of New Tax Law on Corporate Zncome Tax Concerning Research and Development Expenses

作　　者：宋清芝[1] 

机构地区：[1]华南师范大学后勤管理处,广东广州510631

出　　处：《清远职业技术学院学报》2011年第1期80-82,共3页Journal of Qingyuan Polytechnic

摘　　要：本文通过对企业研究开发费用的确认,在新旧税法下国家对企业新产品、新技术、新工艺研究开发费用的税收优惠条件下对企业所得税的影响进行分析,提出对研究开发新产品、新技术、新工艺研发费用的确认方式和处理办法的看法。Based on the recognition of corporate research and development expenses,this article analyses the effect of preferential taxation of corporate research and development in terms of new product,new technology and new crafts on corporate income tax in the context of old and new tax law.This article puts forward opinions on the recognition method and measures of research and development expenses in terms of new product,new technology and new crafts.

关 键 词：研究开发费用 新旧税法 所得税的影响 解决办法 

分 类 号：F275.2[经济管理—企业管理]