| 刍议如何用好企业研发费用加计扣除 |
| |
| 引用本文： | 张虹. 刍议如何用好企业研发费用加计扣除[J]. 职业时空, 2012, 0(5): 66-67 |
| |
| 作者姓名： | 张虹 |
| |
| 作者单位： | 河北省激光研究所 |
| |
| 摘 要： | 为了提高企业自主创新能力,支持企业开展研究开发活动,2008年12月10日,国家税务总局下发了《企业研究开发费用税前扣除管理办法(试行)》,根据2009年-2011年的具体操作过程实践,对加计扣除归集、核算进行归纳,以期企业全面用好研发费用的加计扣除政策,为企业创造更大的利润。
|
| 关 键 词： | 研发费用加计扣除 归集 核算 信息 |
Proposal on how to Use the Additional Deduction Reasonably |
| |
| ZHANG Hong. Proposal on how to Use the Additional Deduction Reasonably[J]. Career Horizon, 2012, 0(5): 66-67 |
| |
| Authors: | ZHANG Hong |
| |
| Abstract: | In order to improve the capability of independent innovation of enterprise and support enterprise to develop R & D activity,the State Administration of Taxation issued "Management of deduction for R&D expenses of enterprise before imposture(Trial)"on Dec 10,2008.This paper summarizes the operation of additional deduction & accounting in order to help enterprises to use the policy of the additional deduction of R&D costs reasonably further more to create more profits. |
| |
| Keywords: | additional deduction of R&D costs summarize accounting information |
| 本文献已被 CNKI 等数据库收录！ |
|
