河南省某市有一家大型工业企业,主要从事汽车车锁生产,并设有自己的研究开发中心。近日,当地国税局税政科在对该企业进行纳税辅导时发现,企业近期将一项自行开发并自用的专利技术向另一家企业转让,取得收入200万元,账务核算归集到该专利的开发成本为100万元,企业已按规定缴纳了营业税,并按规定计入了企业所得税的应纳税所得额。但对增值税中进项税额是否需要转出的处理,企业财务人员把握不准。税务人员查阅相关政策后进行了解答。一、企业正常自用研发支出进项税额可以抵扣研究开发活动是指企业为获得科学与技术新知识,创造性运用科学 There is a large-scale industrial enterprise in a certain city of Henan Province, which is mainly engaged in the production of car locks and has its own research and development center. Recently, the tax bureau of the local State Administration of Taxation conducted tax counseling on the enterprise and found that the company recently transferred a self-developed patented technology for its own use to another enterprise for a revenue of 2 million yuan. The accounting of the accounts was collected in the patent Development costs 1000000 yuan, the company has paid the sales tax in accordance with the provisions, and in accordance with the provisions included in the enterprise income tax taxable income. However, VAT on the input tax need to be transferred out of handling, corporate finance staff not sure. Tax officials have access to relevant policies after the answer. First, the normal business R & D expenditure input tax can be deducted Research and development activities refer to enterprises in order to obtain new knowledge of science and technology, the creative use of science