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随着我国新的企业会计准则的出台,新会计准则体系的建立及新的《企业所得税法》及相关的实施条例的频布实施,企业研究开发费用会计和税务处理的差异产生了比较大的变化。本文主要结合新企业会计准则、新的所得税法及研究开发费用会计处理实际,经由针对研究开发费用会计和税务处理的差异开展有效的探讨和分析,期待能对研究开发费用会计与税务差异研究提供有益的参考和借鉴。
With the promulgation of China’s new accounting standards for business enterprises, the establishment of the new accounting standards system and the implementation of the new “Enterprise Income Tax Law” and the related implementation regulations, the differences in accounting and taxation of R & D expenditures have been relatively large Variety. In this paper, the new Accounting Standards for Business Enterprises, the new income tax law and the accounting treatment of research and development costs are mainly discussed and analyzed effectively through the differences between the accounting and tax treatment of research and development expenses. We are looking forward to providing research on the cost accounting of research and development and tax differences Useful reference and reference.