Research On Tax Risk Of R&D Expenses Of High-tech Enterprises

The main body of market's core technology research and development is high-tech enterprises,and the important way for high-tech enterprises to obtain core technology is research and development activities.In order to further implement the policies of "new normal" of economic development and "mass entrepreneurship and innovation",further promote the innovation of science and technology of enterprises and stimulate the upgrading of production methods,enterprises have continuously increased the efforts of research and development of new products and new technologies,and the proportion of R&D investment of high-tech enterprises has been increasing.Due to the continuous update of the preferential tax policies for the additional deduction of research and development expenses in China and the increase of the follow-up verification of tax authorities,the accounting and tax treatment of enterprise research and development expenses will attract extensive attention.However,in high-tech enterprises,the proportion of research and development investment is usually relatively large and the correct treatment of research and development expenses is related to the qualification of high-tech enterprises.If the accounting and management of research and development expenses are not standardized,high-tech enterprises will face great tax risks.This paper sorts out and analyzes the policy points of additional deduction for R&D expenses and policies related to R&D expenses in the identification of high-tech enterprises.This paper selects TJ high-tech enterprise as the case of this paper,introduces the operation of TJ high-tech enterprise and the investment and use of research and development costs,and analyzes the main problems existing in the treatment of research and development costs in the current year's research and development projects of TJ high-tech enterprise.Based on the theory of tax risk and tax risk management,this paper discusses the tax risk involved in this case and the main causes of tax risk.Finally,in view of the existing problems,this paper puts forward targeted strategies to prevent tax risks of R&D expenses,hoping to provide certain reference and help for TJ and other high-tech enterprises to regulate the treatment and management of R&D expenses.