化工制造企业研究开发费用税前加计扣除研究 .pdfVIP

中小企业管理与科技

ManagementTechnologyofSME

化工制造企业研究开发费用税前加计扣除研究

ResearchonthePretaxAdditionalDeductionofResearchandDevelopmentExpensesof

ChemicalManufacturingEnterprises

凌福香

广东

（中山大桥化工集团有限公司，中山528403）

LINGFu-xiang

(ZhongshanDaoqumChemicalGroupCo.,Ltd.,Zhongshan528403,China)

国家税务总局在当前政策的基础上进行了全方位的完善，在研究开

揖摘要铱随着时代的发展，我国正处在经济体制改革的关键时期，

对化工制造企业

发费用税前加计扣除的适用对象、项目范围、费用范围、研发方式等方面作出了全面规定。论文通过查阅相关资料，

财务部门应该做好的必要准备进行了分析，即增强认定能力、加强企业内部协调、重视报送材料的规范性、做好备案资料的妥善管

希望论文的研究内容能够帮助化工制造企业提升对相关政策的熟悉程度，真正

理、强化与地方税务部门的沟通、成员企业内部分摊。

落实所得税优惠政策。

揖AbstractWith铱thedevelopmentofthetimes,Chinaisinacriticalperiodofeconomicsystemreform.TheStateTaxationAdministrationhas

madeall-roundimprovementonthebasisofthecurrentpolicies,andhasmadecomprehensiveprovisionsontheapplicableobjects,project

scope,expensescope,researchanddevelopmentmodesofpretaxadditionaldeductionofresearchanddevelopmentexpenses.Byconsulting

relevantmaterials,thispaperanalyzesthenecessarypreparationsthatthefinancialdepartmentofchemicalmanufacturingenterprisesshould

make,thatis,enhancingtherecognitionability,strengtheningtheinternalcoordinationofenterprises,payingattentiontothestandardizationof

submittedmaterials,properlymanagingthefilingmaterials,strengtheningthecommunicationwithlocaltaxationdepartmentsandinternal

allocationofmemberenterprises.Itishopedthattheresearchcontentofthispapercanhelpchemicalmanufacturingenterprisesimprovetheir

familiaritywithrelevantpoliciesandtrulyimplementtheincometaxpreferentialpolicies.

研究开发费用；税前加计扣