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委托境外机构研发费税前加计扣除

2018年09月02日 11:34来源:网络整理手机版

原标题:委托境外机构研发费税前加计扣除

  今天,国家税务总局举行新闻发布会,介绍了《企业所得税税前扣除凭证管理办法》(以下简称办法)、企业委托境外研究开发费用税前加计扣除等有关政策。

  今年上半年,国务院常务会议决定推出一系列减税措施支持创新创业和小微企业发展,其中之一是取消企业委托境外研发费用不得加计扣除的限制。为贯彻落实好国务院决策部署,近期财税部门联合发布通知,明确自2018年1月1日起,企业委托境外进行研发活动所发生的费用,按照费用实际发生额的80%计入委托方的委托境外研发费用。委托境外研发费用不超过境内符合条件的研发费用三分之二的部分,可以按规定在企业所得税前加计扣除。

  随着我国经济的持续快速发展和“一带一路”倡议的实施,较多企业尤其是大中型企业走出国门,吸纳和学习国际先进管理经验和科技创新技术,其研发活动也随之遍布全球,委托境外机构进行研发创新活动也成为企业研发创新的一种重要方式。

  “通知改变了此前政策规定企业委托境外机构或个人研发的费用不得税前加计扣除的限制。”税务总局所得税司副司长刘宝柱介绍,新政策的实施,有利于国内企业对标国际技术市场,引进国外的先进研发能力和技术;有利于企业在境外建立研发中心,更好利用境外发达国家的人才优势和科研条件;有利于更好促进企业充分利用国内外先进技术资源,推动我国产业的转型升级。

  刘宝柱说,《办法》在加强企业所得税管理、减轻纳税人办税负担、降低纳税人税法遵从成本、保障纳税人合法权益等方面均进行了探索,例如,在非增值税登记纳税人、非增值税应税项目等方面,收款证明、内部凭证、分割单等也可以作为税前扣除凭证,减轻纳税人和基层税务机关的负担。

  为切实保护纳税人合法权益,《办法》还根据“尊重事实、宽严相济”的原则,研究制定补救措施。企业应当取得而未取得或者取得不合规外部凭证时,可以换开合规外部凭证,对于因特殊原因不能换开的,可以在提供相应资料证实支出真实性后正常扣除。(记者 蔡岩红)

(责编:杨曦、仝宗莉)

委托境外机构研发费税前加计扣除

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