Analysisofdevelopmentcostsforhigh-techenterpriseincometaximpactanalysis-畢業(yè)論文翻譯

1、An alysis of developme nt costs for high-techen terprise in come tax impact an alysisAbstractreas on ablein vestme ntin research anddevelopme nt costs charged to the en terpriseis animporta nt man ageme nt decisi on-mak ing, it related to the compa ny s Ion g-termcompetitive ness and susta in ablede

2、velopme ntof high-tech en terprises, research anddevelopme ntcosts of deali ng with more importa ntTherefore, this research and development costs for the recognition and measurement,accountingtreatment ofcorporate in come tax will impact an alyzed.Keywords: high-tech en terprise in come tax research

3、 and development costs First, the meaning of research and development costs To explore research and developme nt expe nses on in come tax, research and developme ntcosts must be clearly covered by thecontents of the Ministry of Finance &It;<R&Dcosts onen terprisestostre ngthe nthefinan cialma

4、n ageme nt of a nu mber of views> > (Cai Qi 2007 No. 194 (here in afterreferred to as & It ;&It;man ageme nt advice>> made, an enterprise R & D costs in product, tech no logy, materials, processes, sta ndards of research, duri ng the developme nt of the costs, i nclud ing:R &D ac

5、tivities in the direct consumption ofmaterials, fuel and power costs, corporate research and developme nt job salaries, bonu ses, allowa nces, subsidies, social in sura nee, hous ing fund and other labor costs, and exter nal R & D labor costs for R & D activities, apparatus,equipme nt,hous i

6、ngand other fixed assets,depreciation or rent and associated fixed assets of the operati on and maintenan ce, repair and other expe nses for research and developmentactivities of the software,pate nts,non-pate nttech no logyand otherintan gibleassetsamortizati onexpe nsefortesti ngandtrialproducti o

7、nof the in termediatemold, processandequipme ntdevelopme ntandmanu facturi ngcosts,equipme ntadjustme ntand in specti onfees,samples,prototypes,and general testing meansacquisitioncosts,in specti onfees, trial products,R & Dresults offeasibility studies, evaluatio n, in specti on, assessme nt, a

8、ndintellectualproperty rights applicationfees, registrationfees, age nt fees, costs, through outsourc ing, cooperative R& D etc., en trustedto other un its, in dividualor incooperati on with R & D and pay the cost of R &D activities directly related to other costs, including tech ni calb

9、ooks and materials fees, datatran slati on,conference fees, travel expe nses, office expe nses, foreig n affairs expenses,R & D personneltraining costs,training costs, expert advice,in sura nee,high-techresearch and developme nt costs.< ;&l t;Hi-techen terpriseman ageme ntguideli nes>>(G

10、uokefahuo 2008 No. 362(here in after referred to as <&l t;guideli nes> ;& gt; requireme nts,compa niesshouldin cluderesearch anddevelopme nt activities and can be directly in cluded in the in directresearch and developme ntactivities that occurcosts of collecti on, in clud ing the pers onnel ma

11、nu al, direct in vestme nt, depreciatio n expe nse and Ion g-term prepaid expenses, design fees, equipmentcommissioningcosts,amortizati on of in ta ngible assets, commissi oned exter nal research and developme nt expe nses, other expe nses.<&l t;E nterpriseresearch and developme nt expe nses tax

12、deducti on man ageme nt (te ntative )> >(Guo Shui Fa 2008 No. 116 (hereinafterreferred to as<<less way to> ;& gt;requireme ntto provideproject research and developme nt activities in a tax yearfollowi ngtheactual occurre neeexpe nses, allow ingthecalculati onoftaxablein comein accorda

13、neewithregulatio nstoimpleme ntthe additionaldeduction:newproduct desig n costs, protocol developme nt costs of newtech no logy and R & amp;D activities directly related totech ni cal books and materials fees, data tran slati on, direct consumption of R & D activitiesmaterials, fuel andpower cos

14、ts, in-servicepersonneldirectly engaged in R& D wages, salaries, bonu ses, allowa nces, subsidies, research anddevelopme ntactivities specifically forin strume nts, equipme nt, depreciati on or rent, specifically for research and developme nt activities, software, pate nts non-pate nted tech no

15、logy and other intan gible assets amortizati on expe nse; dedicated to the middle of testi ng and trial production of molds, process and equipment developmentand manufacturingcosts, exploration anddevelopme nt tech no logy field test fee; R & D results of the dem on stratio n, evaluati on, and a

16、ccepta nee fees.The above three docume nts, from differe ntan gles to con firm the cost of research and developme nt, in additi on to the promulgati on departme nt, emphasizedthe differeneeof content, the main differencesis thepurpose of the promulgati on< ;&l t;ma nageme ntadvice>>is to str

17、engthenthe management of R& D costs, consolidateaccounting basis, effectivelyimprove the quality ofacco un ti ngin formati on,<&l t;guideli nes toen suretheman ageme ntofhigh-tech en terprises sta ndardized and efficie nt manner;< ;<less way& gt ;& gt;to sta ndardize research anddevelopm

18、e ntexpe nses tax deducti onand the taximpleme ntati onof prefere ntialpolicies. In gen eral,compa nies in the imputati on on the research anddevelopmentexpenses and an accountingshould bebased on the Ministry of Finance <<management advice> ;& gt; based, and with reference to the latter two

19、 docume nts.Second, the research and developmentcostsfor the an alysis of the impact of corporate in come tax2008impleme ntati onof the new < ;&l t;E nterpriseIn come Tax Law> > its impleme ntati on requires that coun triesn eedto focus onsupport inghigh-techen terprises,15 perce nt of corpo

20、rate in come tax rate intech no logical inno vati on and scie ntific and tech no logical progress provides four tax ben efits: First, tech no logy tran sfer in come may be exempted, reduced corporate in come tax. The sec ond is research and developme nt expe nses in the calculati on of taxable in co

21、me plus the amountdeducted, includingresearch and developmentcosts, plus thededucti on, is an en terprise for thedevelopme nt of new tech no logies,new products, newtech niq ues of research and developme nt costs, i ntan gible assets do not form a total the in come stateme nt,inaccorda nee with the

22、provisi onsdeducted, based onresearch and developmentcosts in accordaneewith theadditi onal deducti on of 50%, the formati on of intan gible assets, accord ing to 150% of the cost of amortizati on of intan gible assets. Third, ven ture capital compa nies in the country n eed to focus on support and

23、en courageme nt of ven ture capital, i nvestme nt can offset a certa in perce ntage of taxablein come.Fourth, the fixed assets due totech no logical adva nces and other factors can shorte n the depreciati onperiod or take accelerated depreciatio nmethods with the previous tax law, the new tax law, t

24、ax incentives to further expand the efforts, such as the sec ond, when compa nies can cel on the basis of the prior year profit in crease of 10% of the restricti ons, new three and fourth tax incen tives. 1, research and developmentexpenses for thein come tax rate ofAccord ing to the new < ;&l t;E

25、 nterprise In come TaxLaw> ;& gt;provisi ons,coun triesn eed to focus onsupport inghigh-techen terprises,15% reducti on incorporatein cometax rate. The impleme ntatio nof taxincen tives, high-tech en terprises first n eed to ide ntify this end, the State Scie nee and Tech no logy, Mini stry of Fin

26、an ce,State Administrationof Taxation jointlyissued by the<&l t;high-tech en terpriseide ntificati onman ageme ntpractices> >and <<hi-techen terprisecertificatio nguideli nes>>requireme nts, high-techenterprises must meet six conditions in which provides: access to scie nee andt

27、ech no logyen terprises (notin clud ingthe huma nities, social scie nces) of newknowledge,new knowledgeand creative use of scieneeandtech no logy,or substa ntialimproveme ntoftech no logy,products (services and con ti nuingresearchand developme nt activities carried out, and the past three fiscal ye

28、ars of research Total developme nt costs acco un ted for the proportion of total revenuein line with thefollowi ng requireme nts: last year sales of 50 millio n yua n less tha n the compa ny, no less tha n 6%, sales reve nue last year from 50 millio n to 200 millio n yua n in bus in ess, the proport

29、ion of not less than 4% last year, more than 200 millio n yua n sales reve nue in the en terprise, not less tha n3% of which enterprises in China in the research and development expenses Research and development costs acco un ted for the total amount of no less tha n 60 %.2, research and developme n

30、texpe nses forin come tax effects of taxable in comeResearch and developme nt expe nses for in come tax effects of taxable in come, research and developme nt expe nses primarily reflected in the additi onal deducti on of tax incen tiveson the & It ;<E nterpriseIn come Tax Lawstipulates that devel

31、opme nt of new tech no logies,newproducts, new techniques of research and development costs can in the calculati onof taxable in come plus theamount deducted< ;&l t;E nterpriseIn come TaxLaw> ;& gt; is clear that research and developme nt costs, plus the deducti on, is an en terprise for the dev

32、elopme nt of new tech no logies,new products, new tech niq ues ofresearch and developme nt expe nses not formed through profit or loss of intan gible assets, deducted in accorda nee with theprovisi onson the basis of research anddevelopme ntcosts in accorda nee with the additi onaldeductionof 50%, t

33、he formation of intangible assets, inaccorda nee with amortizati on of intan gible assets 150% of the cost.Enterprisesenjoy preferentialtax policies, then eed to note the follow ing.(1 not all en terprises can enjoy the additi onal deducti on of R & D expe nses, R & D costs plus the net for

34、a sound and accurate financialaccountingimputati on corporate research and developme nt costs of the reside nts.Non-reside ntcompa ni es,approvedcollecti oncompa ni es,but not a soundfinan cialacco unting accurate imputati on of corporate research and developmentcosts, etc., can not enjoy the additi

35、onaldeducti on of R & D costs.(2 not all the costs of R & D activities canbe additi onaldeducti on.Research and developme ntactivities is the scie nee and tech no logy en terprise in order to obtain new knowledge,new knowledgeand creativeuse of scie nee andtech no logy,orsubsta ntialimprovem

36、e nt of tech no logy, processes, products (services and ongoing with clear objectives in research and developme ntactivities and research and developme ntexpe nses in the finan cial system and tax deducti ons, plus there are differences,such as: the accountingpersonnelmanu al, the finan cial system

37、is work ing un der the R &D salaries, bonu ses, allowa nces, subsidies , social security costs and external R & D labor costs and tax only in-serviceand in tegratedsecurity pers onnel salaries,bonu ses, allowa nces, subsidies, but does not in clude social security, exter nal and labor costs.

38、(3 not meet the required R &D projectcosts can be additional deduction. Provides the project sresearch and development activities in a taxable year actual expe nditures, only< ;<lessway to> >listed within the eight R & D costs to allow the calculati on of taxablein comein accorda

39、nee with theprovisi ons whe nimpleme ntingadditi onaldeducti on.Note that the list outside the scope of R & D costs plus the net but can not, not can not be deducted.3, research and developmentcosts of theimpact of the acco un ti ng treatme nt of in come taxNew guideli neson the cost of research

40、 anddevelopme nt costs were revised to research and development is divided into two phases: the research phase and developme nt phase.Research expe nditures isstill the cost of treatment,should be in place whenincurred,to the development stage, the cost of thedevelopme nt process if they meet the re

41、leva nt con diti ons, it can be capitalized.< ;&l t;E nterpriseIn comeTaxLaw>>requirements, the formationof intangibleassets, research and developmentexpenses, the cost ofintangible assets by 150% from the month of intangible assets, the straight-li nemethod of amortizati onamortizati on per

42、iod of its life, but not less tha n 10 years.There are two options:the first approach isbased on corporateaccountingrules, will constitutetheresearch and development of intangibleassets 100% ofthe total cost of tran sfer of in ta ngible assets, the average life of the prescribed amortizationuntil th

43、e tax return ,then the amount of annual amortization plus 50% tax deducti on, tax retur ns in part to enjoy the tax ben efits. The sec ond method is based on corporate in come tax law, will con stitute the total cost of research and developme nt of intan gible assets 150% directly in to the cost of intan gibleassets, while 50% of the cost plus theamortization of prior year s net profit included in research and developme