Research On The Book-Tax Differences In R&D And Tax Risks Of High-Techenterprises

The national "14th Five-Year" development plan proposes in the chapter of adhering to innovation-driven development that it is necessary to continuously tackle key problems in the field of innovative science and technology through the system,so as to promote innovative enterprises to effectively improve the level of scientific and technological innovation and enhance the core competitiveness of my country’s real economy,especially In terms of encouraging enterprises to increase investment in R&D,it is proposed to implement more inclusive policies such as preferential tax rates for high-tech enterprises and additional deductions for R&D expenses,so as to encourage R&D innovation.Accounting and tax law are different subjects for managing the economic activities of enterprises.With the dynamic changes in the internal and external environment of enterprises,the basis for their implementation is constantly adapting and adjusting.Regarding R&D expenses,the two have different definitions of this concept,and there are differences in some aspects.This paper starts with explaining the taxation differences of R&D expenses,classifies them into institutional differences and enterprise maneuverability differences,reveals the current status of R&D expenses of high-tech enterprises in the process of identification,collection,processing and disclosure,and finds that there are several risk points : 1.The R&D expenses are inaccurately listed and disbursed,and the scope of collection is confusing;2.Risks arising from improper capitalization and expense handling of R&D expenditures;3.Tax risks arising from improper tax adjustment due to differences in taxation.Once these risk points are generated,it is very easy to cause risk warnings from tax authorities,and even cause adverse economic and legal consequences to enterprises.At the same time,taking the high-tech enterprise CL company as an example,through the company’s financial statement data,annual settlement and settlement self-declaration data and R&D information disclosure,it explores the management status and tax-related risks of R&D expenses of high-tech enterprises.Using CL’s annual tax declaration data and the tax inspection and assessment conclusions of its competent tax authorities,the research and development expense management status and tax-related risks of some high-tech enterprises are verified,and certain countermeasures are proposed.From the perspectives of both tax authorities and enterprises,and based on the tax-related risk points analyzed above,relevant suggestions are put forward on the key directions of tax collection and management of tax authorities and enterprise risk prevention and control in the future.