摘要
自从我国提出要由"中国制造"向"中国创造"转变以来,企业的技术创新活力得到了前所未有的激发。科技型企业通常既有企业内创新项目的研发费用支出,又有企业外技术合作项目的收入,如何最大限度地享受国家的税收优惠政策,对于促进企业持续创新至关重要。文章将着重从研发费用加计扣除所得税、技术性收入免征增值税所得税方面,梳理相关税收优惠政策,为科技型企业整理出一套实用的操作流程,有助于指导企业建立起与政策规定相衔接的内部管理机制,充分享受到国家的优惠政策,增强技术创新原动力。
Since our country proposed the transformation from"made in China"to"created in China", the technological innovation vitality of enterprises has been stimulated unprecedentedly. Scientific and technological enterprises usually have both the research and development expenses of enterprises of internal innovation projects and the income of external technical cooperation projects. How to enjoy the national tax preferential policy to the maximum extent is crucial to promote the continuous innovation of enterprises. In this paper, the relevant preferential tax policies will be sorted out,and a set of practical operation procedures will be arranged for scientific and technological enterprises, which will help guide enterprises to establish an internal management mechanism in line with the policy regulations, fully enjoying the national preferential policy and enhancing the driving force of technological innovation.
引文
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