Research On The Tax Risks Of R & D Expenses Plus Deduction Of High-Tech Enterprises

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 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.