Research On The R&D Expenditure And The Deduction Of Enterprise R&D From The Perspective Of Special Auditing

In recent years,in order to enhance the capability of independent innovation and enhance the comprehensive national strength,China has introduced a preferential tax policy for high-tech enterprises,including R & D expenses plus tax deduction policy.In the country's favorable policies,many companies to increase R & D investment to join the ranks of high-tech enterprises.However,R & D activities with high input,high risk,high yield of the "three high" features,making the existence of enterprises to enjoy preferential tax policies to hide the real situation of R & D spending motivation.The current literature is mainly from the perspective of accounting analysis of R & D expenditure information disclosure and accounting treatment issues,to find out the differences in R & D costs in the accounting and tax laws,few scholars from the high-tech enterprises identified and deducted from the audit point of view,R& D expenditure accounting and its authenticity and effectiveness.This article object are high-tech enterprises,this article from the perspective of a special audit,a more comprehensive and complete analysis of the R & D cost of special audit should pay attention to the key and difficult,and the CPA for this implementation of what audit procedures.In the high-tech enterprises that,certified public accountants need to assume that R & D costs are overvalued risk.In this paper,A company's high-level audit work papers for case analysis,focusing on R & D staff salaries.The certified public accountant examines the record of the salary voucher and finds the authenticity of the amount,but there may be some problems,such as the higher total R & D expenses in the R & D expenses.In addition,this article analyzes the B company's R & D expenses plus deducted special audit,access to the audit papers and interviews with certified public accountants,examining the audit work should pay attention to the difficulties and the implementation of the audit procedures,such as through the study project feasibility Analysis report to determine whether there is a possibility of fictitious research and development projects.China's Ministry of Science and Technology,the State Administration of Taxation and other departments introduced preferential tax policies,a clear high-tech enterprises can enjoy the scope of tax incentives,and constantly updated and improve the policy.In fact,we have found that high-tech enterprises are not fully compiling R& D expenses in accordance with the policies and regulations.For example,enterprises will be included in the R & D expenses collection table,which will be related to R & D,To achieve the purpose of tax cuts.Through the investigation we know that the current large accounting firms do not want to undertake R & D special audit business,which from the side confirmed that R & D expenditure special audit may have a greater risk of misstatement.Finally,this paper gives suggestions for improvement to regulate the R & D expenditure accounting of the enterprises in the high and pre-tax deductions.