Research And Development Expense Of A New High-tech Enterprise Deduct Tax Risks

High and new technology enterprise is the main body of independent innovation,market"new normal" in the economic development of our country and under the background of"public entrepreneurship has innovation",the research and development activities is an important means to improve independent innovation ability of high and new technology enterprise.In order to further promote the enterprise of science and technology innovation and change the way of production,enterprises continuously intensify research and development of new products,new technology,more and more proportion of high and new technology enterprise r&d investment.Claim additional deduction in China began in 2016 to implement new r&d policy,along with the tax authorities subsequent verification the increase,the enterprise r&d expenditure accounting and tax treatment will receive more attention,if the enterprise accounting and management of R&D is not standard,the enterprise will face the related tax risk.In this paper,based on the theory of tax and tax risk management,through the analysis of high and new technology enterprise R&D applied to deduct handling characteristics,choose A high and new technology enterprise as A case study of this article,the introduction of A high and new technology enterprise management content and the research and development expenses on the basis of the usage of A high and new technology enterprises that each item by item analysis purpose in dealing with the claim additional deduction R&D tax risk,and the main problems and the principal causes of tax risk.Finally,according to A new and high technology enterprise claim additional deduction in r&d process problems,advances some corresponding preventing the risks of claim additional deduction r&d tax policy,in order to claim additional deduction for research and development of A high and new technology enterprise standard cost processing provide certain help.