| 关于研究开发费税前扣除税收优惠政策的解读 |
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| 引用本文： | 赵芳. 关于研究开发费税前扣除税收优惠政策的解读[J]. 山西青年管理干部学院学报, 2009, 22(4): 70-71 |
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| 作者姓名： | 赵芳 |
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| 作者单位： | 山西大学,管理学院,山西,太原,030006 |
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| 摘 要： | 研究开发费税前扣除税收优惠政策，在促进民族自主创新能力形成的过程中发挥着重要的激励作用。企业应从提高对政策的重视程度、建立健全研究开发投入管理体系、规范会计核算体系和加强技术部门与财务部门的沟通四个方面入手，很好地落实此税收优惠政策。
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| 关 键 词： | 研究开发费 税收优惠政策 技术管理 财务管理 |
Interpretation on Preferential Tax Policy of Pre-tax Deduction of the Cost for Research and Development |
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| ZHAO Fang. Interpretation on Preferential Tax Policy of Pre-tax Deduction of the Cost for Research and Development[J]. Journal of Shanxi College For Youth Administrators, 2009, 22(4): 70-71 |
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| Authors: | ZHAO Fang |
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| Affiliation: | ZHAO Fang ( College of Management, Shanxi University, Taiyuan, 030006, China) |
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| Abstract: | The preferential tax policy, pre - tax deduction of the cost for research and development, is greatly stimulating the formation of national innovational ability. The enterprise authority should carry out the preferential tax policy in the following four aspects： treating the policy more seriously, setting up and perfecting management system of the investment for research and development, regulating accountancy and check system, and strengthening the communication between technological department and financial department. |
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| Keywords: | cost for research and development preferential tax policy technological management financial management |
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