Optimizing Accounting System Of R&D Investment For J High-tech Enterprises With New Tax Preferential Policy

The government issued the“Notice on Perfecting the Pre-tax Accrued Deduction Policy for Research and Development Expenses”,and revised the deduction for R&D expenses.As one of participants in R&D activities,high-tech enterprises are particularly concerned about the impact of the New Deal changes on corporate R&D activities.The recent development of the company,is to produce CNC machine tools and provide related NC application technology support for the industry,focusing on the company's R&D activity efficiency and results.R&D Expenses of preferential taxation policy is a favorable policy for encouraging and promoting the R&D activities of companies.This article,in conjunction with the requirements of newly introduced tax incentives,will reduce the high-tech tax risks through the optimization of high-tech R&D expenditure accounting methods.First,analyze the impact of the New Deal implementation on the accounting of R&D expenses and the problems in the accounting of high-tech enterprises under the New Deal;Second,analyze the impact on the R&D activities of high-tech enterprises after the latest tax incentives are introduced and the current existing problems,Base on the feature of high-tech enterprises,designing the appropriate accounting program for research and development costs;Finally,combined with a specific R&D project of J company,carry out the actual operation description of the case and describe in detail the operation process of the optimization program.The technical enterprise conducts the accounting of R&D expenses to provide relevant reference plans and operating guides.