企业研发费用加计扣除管理探析  

On the Management of Additional Deduction of R&D Expenses in Enterprises

作　　者：王彩萍 展坤 何辛 WANG Cai-ping;ZHAN Kun;HE Xin(CNPC Hangzhou Institute of Geology,Hangzhou 310023,China;Research Institute of Petroleum Exploration&Development,Beijing 100083,China)

机构地区：[1]中国石油杭州地质研究院计划财务处,杭州310023 [2]中国石油勘探开发研究院计划财务处,北京100083

出　　处：《价值工程》2020年第34期34-35,共2页Value Engineering

摘　　要：研发费用加计扣除是国家为鼓励企业加大研发投入,提高自主创新能力,加快产业结构调整,帮助企业减税降负、提质增效,拉动有效投资而发布实施的一系列税收优惠政策。为最大限度地做好加计扣除工作,文章从组织分工、预算编制、费用归集与财务核算方面分别对照政策提出相应操作建议,以便快速、高效、准确的完成加计扣除工作。The additional deduction of R&D expenses is a series of preferential tax policies issued and implemented by the state to encourage enterprises to increase R&D investment,improve independent innovation capabilities,accelerate industrial restructuring,help enterprises reduce taxes and burdens,improve quality and efficiency,and stimulate effective investment.In order to do a good job in additional deduction work to the maximum extent,the article proposes corresponding operation suggestions in comparison with the policies in terms of organizational division of labor,budgeting,cost collection and financial accounting,so as to complete the work of additional deduction quickly,efficiently and accurately.

关 键 词：研发费用加计扣除 组织分工 预算编制 归集核算 

分 类 号：F273.1[经济管理—企业管理]