Research On The Tax-related Risks Of R&D Expenses Add-on Deduction For High And New Technology Enterprises

In the environment of accelerating economic global integration,high-tech enterprises occupy the main position of innovation development strategy,and R&D Activities are the necessary way for high-tech enterprises to achieve original achievements and disruptive technologies.Innovation is the foundation of an enterprise and the source of its development.In the era of knowledge economy,R&D is one of the most important economic activities of high-tech enterprises.In order to encourage high-tech enterprises to carry out scientific research and innovation projects,the state has continuously introduced a series of tax incentives,which can reduce the R&D cost and tax burden of enterprises in the R&D innovation,which has driven the rapid development of high-tech enterprises.However,the problem of irregularities in the management and accounting of R&D expenses of some enterprises has also emerged at this time,and the tax risks caused by this problem have been widely concerned.Therefore,the tax-related risks of R&D expenses deduction in high-tech enterprises should not be ignored.In the meantime,the Ministry of Science and Technology,the Ministry of Finance and the General Administration of Taxation have further increased the substantive review of high-tech enterprises,so how to reasonably and effectively control and prevent tax risks is a problem that high-tech enterprises need to pay attention to.In this paper,we analyze the tax risks arising from the R&D expenses deduction of high-tech enterprises in the context of their actual R&D situation.Based on the taxation theories and the applicable R&D expense deduction policies at the present stage,combined with the input situation of R&D projects of Company A and the tax benefits it enjoys,the key financial indexes are used to identify and analyse the tax risk problems and risk motives in the process of R&D expense deduction of various projects of Company A.Then,from the aspects of taxation policy study,R&D expense accounting method,R&D expense collection,internal enterprise Then,we propose relevant tax risk prevention suggestions in terms of tax policy learning,R&D cost accounting,R&D cost collection,enterprise internal system,etc.to provide some reference for Company A and other high-tech enterprises in preventing tax risks and help them to develop better and sustainably in the future.Finally,we conclude that as long as high-tech enterprises enjoy tax benefits in compliance and legality,they can reduce their tax burden and invest more funds in R&D and innovation,thus promoting the rapid development of scientific research and innovation of high-tech enterprises in China.