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科学技术是第一生产力,企业作为科技创新的主体,在经济结构转型、建立创新型国家等方面发挥着重要作用,同时从事科技研发也意味着失败和风险,因此国家在政策、法规等方面鼓励企业从事研发。本文就国家税务总局和财政部出台的企业研究开发费用税前扣除管理办法在煤炭企业应用以及煤炭开采企业从事研发活动发生的研发费用在申报企业所得税时享受加计扣除税收优惠政策的一些做法进行了介绍,以及在实践中需要注意的事项,并就有关问题提出了建议等进行了探讨。
Science and technology are primary productive forces. As the main body of science and technology innovation, enterprises play an important role in economic restructuring and establishing an innovation-oriented country. At the same time, engaging in scientific and technological research and development also means failure and risk. Therefore, the state encourages policies and regulations Enterprises engaged in research and development. This article on the State Administration of Taxation and the Ministry of Finance promulgated the pre-tax deduction of corporate R & D management practices in the application of coal enterprises and coal mining companies engaged in R & D activities occurred in the reporting of corporate income tax to enjoy the deduction of tax incentives for some of the practices Introduced, and the need to pay attention to in practice, and made recommendations on the issues discussed.