I 摘要 伴随着各个国家的发展进步，国家的发展动力已经从土地、能源、劳动力等现 有资源过渡到了以科学技术、发明创造、无形资产等为主要动力的时代，世界上资 本的流向，也朝着有高科技、新创造的产品的国家不断涌入，如一条国际化的产业 链，产品核心技术是美国所有，原料在印度提取，加工组装在中国，最后销售市场 是全世界，但最后印度、中国、以及全世界销售门店获利只有成本提成这很少的一 部分，大头获利几乎被美国独占，因为核心技术在握，这是独一无二无法取代的， 在这样的经济背景下，科技创新形成的无形资产显得尤为重要，而作为我国市场自 主创新主体的高新技术企业，则是产成无形资产的关键组织。因此，国家非常重视 科学技术的创新，在经济发展“新常态”和“万众创新”的背景下，按照国务院要求，税 务总局针对市场自主创新主体的髙新技术企业颁布了一系列税收优惠政策，鼓励企 业研究开发，促进企业转型升级，这一系列的税收优惠政策中，不断在更新变化的 一个较大优惠力度、较为复杂享受条件的优惠政策就是研发费用加计扣除税收优惠 政策。 当企业享受优惠政策的同时，也相应承担了一定的税务风险，本文以税务风险、 税收遵从度及税务风险管理理论为基础，选择 XX 市几户典型的高新技术企业作为 本文的研究案例，在实地调研基础上，了解 XX 市高新技术企业的基本情况及研发 费用投入使用情况，梳理当下适用的研发费用加计扣除政策，企业研发费用加计扣 除处理中存在的企业管理层风险意识和能力不足、内部控制管理不够完善、对国家 不断变化的税收政策不够了解熟悉等主要税务风险，及产生风险的主要原因，助力 企业增强税收风险意识，更好地规范内部管理和相关会计制度，帮助企业恰当地使 用税收优惠政策为企业的健康发展壮大服务。 关键词：高新技术企业 研发费用 加计扣除 税务风险Abstract I Abstract With the development and progress around the world of all of the country, the development power of the country has transited from the existing resources such as land, energy and labor force to the era with science and technology, invention and creation, intangible assets as the main power. The flow of capital in the world is also pouring into countries with high-tech and new products, such as an international industrial chain, the core technology of products is beauty In China, raw materials are extracted in India, processed and assembled in China, and the final sales market is the whole world. However, in India, China and the world, the profit of sales stores is only a small part of the cost Commission. The big profit is almost monopolized by the United States, because the core technology is in hand, which is unique and irreplaceable. Under such economic background, the formation of scientific and technological innovation is inevitable As the main body of independent innovation in China's market, high-tech enterprises are the key organizations to produce intangible assets. Therefore, the state attaches great importance to the innovation of science and technology. Under the background of "new normal" and "mass innovation" of economic development, in accordance with the requirements of the State Council, the State Administration of Taxation has issued a series of tax preferential policies for high-tech enterprises with independent innovation subjects in the market, encouraging the research and development of enterprises, and promoting the transformation and upgrading of enterprises. In this series of tax preferential policies, more and more One of the new preferential policies with more preferential strength and more complicated conditions is the preferential policy of R & D expenses plus tax deduction. When enterprises enjoy preferential policies, they also bear certain tax risks. Based on tax risk, tax compliance and tax risk management theory, this paper selects several typical high-tech enterprises in XX City as research cases. On the basis of on-the-spot investigation, we can understand the basic situation and R & D fee of high-tech enterprises in XX city Use the input and use situation to sort out the current applicable R & D expenses plus deduction policies, the main tax risks existing in the treatment of R & D expenses plus deduction, such as insufficient risk awareness and ability of the enterprise management, imperfect internal control management, insufficient understanding of the changing tax policies of the country, and the main reasons for the risks, We will help重庆理工大学硕士学位论文 II enterprises to enhance their awareness of tax risks, better regulate internal management and related accounting systems, and help them properly use preferential tax policies to serve the healthy development and growth of enterprises. Key words: high-tech enterprises, R & D expenses, plus deduction tax risks目录 目 录 摘要....................................................................................................................I Abstract .............................................................................................................I 1 绪论............................................................................................................. 1 1.1 研究背景与意义 ............................................... 1 1.1.1 研究背景........................................................... 1 1.1.2 研究意义........................................................... 2 1.2 国内外研究现状 ............................................... 2 1.2.1 关于高新企业认定的研究............................................. 2 1.2.2 关于研发费用加计扣除的税会处理研究................................. 3 1.2.3 关于研发费用加计扣除政策执行情况研究............................... 3 1.2.4 关于研发费用激励政策国际比较研究................................... 4 1.2.5 研究述评........................................................... 5 1.3 研究目的 ..................................................... 5 1.4 研究内容 ..................................................... 6 1.5 研究方法和技术路线............................................ 7 2 概念界定与理论基础................................................................................. 9 2.1 高新技术企业 ................................................. 9 2.2 理论基础 .................................................... 10 2.2.1 税务风险管理理论.................................................. 10 2.2.2 税收调节控制理论.................................................. 10 2.2.3 税收遵从度........................................................ 11 3 高新企业研发费用加计扣除现状及政策 .............................................. 15 3.1 我国高新技术企业研发费用加计扣除现状 ......................... 15 3.2 研发费用加计扣除主要政策依据................................. 16 3.3 研发费用加计扣除范围分析..................................... 16 4 XX 市髙新技术企业研发费用加计扣除税务风险分析 ....................... 17 4.1 XX 市高新技术企业研发费加计扣除现状 .......................... 17 4.1.1 XX 市高新技术企业概况 ............................................. 17 4.1.2 XX 市高新技术企业研发费用加计扣除情况 ............................. 17重庆理工大学硕士学位论文 4.2 XX 市高新技术企业研发费用加计扣除存在的税务风险点 ............ 18 4.2.1 未准备留存备查资料虚假认定高新技术企业风险........................ 18 4.2.2 税务申报表逻辑关系错误导致税务后续管理介入风险 .................... 19 4.2.3 未将研发活动与其他生产经营活动区分多享受优惠政策风险 .............. 20 4.2.4 不征税收入涉及的税收风险.......................................... 22 4.2.5 其他可能存在的风险................................................ 23 4.3 XX 市高新技术企业研发费用加计扣除存在税务风险的原因........... 24 4.3.1 企业人员没有较强的风险防范意识和能力.............................. 24 4.3.2 企业没有较完善的内部管理办法和会计规定............................ 25 4.3.3 相关的税收政策变化快且变化多...................................... 25 5 防范研发费用加计扣除税务风险的应对策略 ...................................... 27 5.1 培养税务风险防范意识和能力................................... 27 5.1.1 企业管理人员方面.................................................. 27 5.1.2 企业内部管理方面.................................................. 27 5.1.3 企业留存备查资料准备方面.......................................... 28 5.2 准确规范研发项目各项经费..................................... 28 5.2.1 归集研发费用细类.................................................. 28 5.2.2 梳理会计核算制度.................................................. 29 5.2.3 填写研发费用辅助账................................................ 29 5.3 加强与税务部门的沟通和业务学习 ............................... 30 5.3.1 及时了解政策内容.................................................. 30 5.3.2 定期组织内部培训.................................................. 30 5.3.3 实时与税务部门保持充分联系........................................ 31 6 研究结论................................................................................................... 33 致谢.................................................................................................................31。。。。。。以下内容略