I浅析高新企业加计扣除的会计和税务处理摘 要面对日益激烈的全球化市场竞争，企业要提升自我综合竞争能力，因此，科技创新是企业形成核心竞争力的重要途径。为鼓励企业大胆创新，国家也相继出台了一系列有关研发费用的优惠政策和给予高新企业相应的扶持，其中以税前对研发费用进行的加计扣除最为有力。本文以高新企业为研究对象，采用文献归纳分析法，案例分析法，首先对高新企业、研发活动和研发费用等相关概念进行描述，然后针对我国高新企业研发活动的性质，对研发支出会计处理和税务处理进行总结分析，通过简单的案例分析，加深对我国高新企业会计和税务处理的理解。最后基于最新的会计准则和税法的要求，分析高新企业发生研发费用时的会计处理过程以及如何申报纳税，探讨高新企业研发费用加计扣除在处理过程中存在的问题，对应地提出高新企业研发费用加计扣除的会计与税务处理对策，主要包括提高科研人员和财务人员的相互配合程度，加强政策规范标准，规范会计核算和对研发活动的信息披露，以及相关的税法规定等。关键词：高新企业；研发支出；会计和税务处理IIAnalysis of the accounting and tax treatment of additional deduction for high-tech enterprisesAbstractIn the face of increasingly fierce global market competition, enterprises should improve their comprehensive competitiveness. Therefore, scientific and technological innovation is an important way for enterprises to form their core competitiveness. To encourage bold innovation, countries also have issued a series of preferential policies about the cost of research and development and give corresponding support high-tech enterprises, of which claim additional deduction of r&d expenses before tax is the most powerful.This paper takes high-tech enterprises as the research object. Methods employed include Literature review and case analysis. Firstly, the related concepts of high-tech enterprises, R&D activities and R&D expenses are described. Then according to the nature of R&D activities of high-tech enterprises in China, the accounting treatment and tax t...
