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三部门发文提高企业研发费用税前加计扣除比例企业再获”减税红包”

2018年10月02日 13:52来源:网络整理手机版

人民网北京9月22日电(记者孙博洋) 日前,财政部、税务总局、科技部联合发布了《关于提高研究开发费用税前加计扣除比例的通知》(下简称“通知”) ,为一步激励企业加大研发投入,支持科技创新给予了减税政策支持。

通知要求,企业开展研发活动中实际发生的研发费用,未形成无形资产计入当期损益的,在按规定据实扣除的基础上,德德搜书吧,在2018年1月1日至2020年12月31日期间,镇平县党校,再按照实际发生额的75%在税前加计扣除;形成无形资产的,在上述期间按照无形资产成本的175%在税前摊销。

通知明确,企业享受研发费用税前加计扣除政策的其他政策口径和管理要求按照《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除政策的通知》、《财政部 税务总局 科技部关于企业委托境外研究开发费用税前加计扣除有关政策问题的通知》、《国家税务总局关于企业研究开发费用税前加计扣除政策有关问题的公告》等文件规定执行。 

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