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为鼓励企业自主创新,促进科技进步,《企业所得税法》对企业研究开发费用(以下简称“研发费用”)给予加计扣除的优惠政策。《企业所得税法实施条例》第九十五条规定:“企业所得税法第三十条第(一)项所称研究开发费用的加计扣除,是指企业为开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入当期损益的,在按照规定据实扣除的基础上,按照研究开发费用的50%加计扣除;形成无形资产的,按照无形资产成本的150%摊销。”
In order to encourage enterprises to innovate independently and promote the progress of science and technology, the Enterprise Income Tax Law preferentially deducts the preferential policies for enterprise R & D expenses (hereinafter referred to as “R & D expenses”). Article 95 of the Regulations for the Implementation of the Law Enforcing the Law on Enterprise Income Tax stipulates that: “The deduction of research and development expenses as mentioned in Item (1) of Article 30 of the Law of the People’s Republic of China on Enterprise Income Tax refers to enterprises’ expenses for the development of new technologies, new products and new Research and development costs incurred in the process, if no intangible assets are included in the profits and losses of the current period, deduct 50% of the research and development costs based on the actual deductible; if the intangible assets are formed, they shall be deducted according to 150% of the cost of the intangible assets, Amortization. ”