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《关于完善研究开发费用税前加计扣除政策的通知》(即财税(2015)119号),简称新政策)是由财政部、国家税务总局和科学技术部三部联合发出,新政策自2016年1月1日起执行。新政策是在原政策(即国税发(2008)116号以及财税(2013)70号)的基础上提出来的,但是相比较原政策,新政策在扣除范围、扣除费用、核算管理、审核程序、追溯优惠、委托研发等方面都有着较大的变化。
The Notice on Improving Pre-tax Deduction Policies for Research and Development Expenses (ie Cai Shui (2015) No. 119) is jointly issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology. The new policy has been issued since 2016 January 1, implementation date. The new policy is based on the original policies (ie Guoshuifa (2008) No. 116 and Caishui (2013) No.70). However, compared with the original policy, the new policy has the following features after deducting the scope, deducting expenses, accounting management and audit procedures, Traceability, commissioned R & D and other aspects have a greater change.