研发费用现状论文

答：Abstract
With the cost of business-to R & D inputs growing, research and development costs are included in the occurrence of the revenue expenditure or capital and profit and loss of enterprises, the level of costs, payment of taxes and assets will have a major impact. China's accounting standards at this stage provides for the full cost of R & D costs, it is inevitable that some defects. This paper first introduced in the domestic and foreign R & D accounting treatment on the basis of the various approaches listed ings, in order to put forward the need for analysis of the problem, and finally on how to resolve this issue to explore, the R & D costs that will have a choice of the capital is the best option.
[Key words] of the cost of R & D cost of capital

答：咨询记录 · 回答于2021-11-28
研发费用的规模及其运用的有效性在很大程度上与企业未来的竞争力乃至生存状况
企业研究阶段的支出全部费用化，计入当期损益；开发阶段的支出符合条件的才能资本化，不符合资本化条件的计入当期损益。企业所得税法规定，企业从事新技术、新产品、新工艺等研发活动发生的研究开发费用，可以在计算应纳税所得额时加计扣除。科学技术是第一生产力，为贯彻落实科技规划纲要精神，鼓励企业自主创新，企业所得税法中规定了企业研发费用的加计扣除优惠政策，这一规定有利于引导企业增加研发费用投入，提高我国企业核心竞争力。