High-Tech Enterprise R&D Expenditure Accounting And Tax Treatment

In the face of increased competition in the global market economy, Science and technology innovation has become the core competitiveness of the important motivation. China’s 12 th five-year plan is put forward, in order to realize the high speed development of economy and society, and the successful implementation of accelerating economic transformation, strengthen the country and the enterprise technological innovation ability, promote the development of high and new technology industry is extremely important. High-tech industry has become the promoting economic transformation in China, an important means of adjusting the industrial structure. National and enterprise technology innovation strategy on the strategic position, gradually strengthen development efforts. The high and new technology enterprises in our country is accelerating the pace of R&D, To explore the development road of innovation, To adapt the demand of knowledge intensive economy, To form their own core competitiveness.With the development of high and new technology enterprise R&D activities, Enterprise R&D expenditure accounting and tax treatment has also been enterprise management, government departments and high and new technology enterprise review department, etc. Relevant departments issued a series of policy system regulations of the state, Specification of R&D activity daily business process, Give a high and new technology enterprise corresponding support and preferential tax and so on various aspects support, Encourage innovation. At present, The high and new technology enterprises in our country are also increasing spending on research and development funds, To ensure the ability of sustainable development and lasting competitiveness.Based on a high and new technology enterprise as the research object, Using the method of literature induction, action research method and case analysis, First of high and new technology enterprise, research and development expenses and other related concepts, The R&D spending on the relevant theories of accounting and tax treatment summary, comparison and comb, After spending on research and development in our country the status quo of accounting and tax treatment of summary analysis, And from the daily problems encountered in the process of research and development activities of related practice, Analysis of countermeasures, Through the enterprise real case study to deepen the understanding of related processing, Hopes for related accounting system, fiscal and taxation system regulations such as the rationalization, constructive Suggestions are put forward.Enterprise R&D expenditure accounting and tax treatment is a "double-edged sword", Through tax would properly handle can be real, accurately reflect the enterprise investment in research and development, Create a good tax environment for the enterprise. Inappropriate tax processing will lead to enterprise accounting information lose comparable, Cannot reflect the enterprise’s financial position and operating results, Misleading accounting information users to make the right judgments and decisions, Even due to accounting irregularities enterprise tax loss, Affect and hinder the enthusiasm of the high-tech enterprises to carry out research and development activities, thus affecting the normal development of the enterprise, causes our country "innovative country" overall goal smooth realization.