【摘要】 随着科学技术的日益发展,企业为了提高竞争能力,在研发上投入了大量资金。为了激励企业加大研发投入,提升自主创新能力,国家出台了一系列相关优惠政策。其中,企业研发费用税前加计扣除就是最为重要的优惠政策之一。同时,我国的研发费用加计扣除政策也在不断完善,但由于文件较多,且研发活动情况复杂,企业核算要求高,故有必要对其进行梳理及分析,推进相关政策的进一步落实,使企业能更准确地运用政策,避免税收风险,促进企业研发活动的发展,进而提高其竞争能力。更多还原

【Abstract】 With the development of science and technology, corporations have invested large amounts of money on R&D(research and development) to improve their competitiveness, and the government has undertaken a series of tax preference policies to promote enterprise’s innovation as well. The policy of R&D expense pre-tax extra deduction is one of the most important policies. Meanwhile, the related policies and enterprise accounting are complicated, so, it is necessary to analyze it. Only in this way can enterprises carry out the policies, apply the policies more accurately, guard against the tax risk and promote the R&D activities.更多还原