| 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 |
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| 引用本文： | 黎毅,廖雷英.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[J].科技管理研究,2017(23). |
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| 作者姓名： | 黎毅 廖雷英 |
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| 作者单位： | 华东交通大学,华东交通大学 |
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| 基金项目： | 江西省社会科学“十二五”（2015年）规划项目“基于会计处理视角研发流程优化研究”（项目编号：15GL32） |
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| 摘 要： | 首先,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。
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| 关 键 词： | 税收优惠新政 高新技术企业 研发费用 会计核算 |
| 收稿时间： | 2017/6/8 0:00:00 |
| 修稿时间： | 2017/8/26 0:00:00 |
Optimizing Accounting of R&D Investment for High-tech Enterprise with New Tax Preferential Policy:Case Study Of J High-tech Enterprises |
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| 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. |
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| Keywords: | New Tax Preferential Policy High-tech Enterprise R&D Investment Accounting |
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