汇总！研发费用加计扣除政策系列图解
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近年来，研发费用加计扣除政策持续优化完善，呈现出年年加力、步步扩围、层层递进的特点，对支持企业投入研发、鼓励科技创新起到重要作用。为帮助纳税人全方位学习了解相关政策规定，我们制作了“研发费用加计扣除政策系列图解”。
?研发费用加计扣除政策要点；研发费用加计扣除与据实扣除有啥不同；研发活动的概念与类型
?研发项目的流程管理；组织形式；不适用加计扣除政策的活动；研发活动判断基本要点
?研发费用归集口径比较；可加计扣除的研发费用范围；研发费用加计扣除政策适用范围
?企业委托关联方和非关联方管理要求的区别；研发费用加计扣除“其他相关费用”限额计算方法
?研发支出辅助账的样式、享受研发费用加计扣除政策的会计核算要求、冲减研发费用的特殊情况
今天带你了解：研发支出辅助账核算流程、研发费用的费用化或资本化处理、关联申报、企业合作研发项目的核算要求、办理方式、享受时点、留存备查资料、申报和后续管理
享受研发费用加计扣除政策的
留存备查资料↓
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http://file.tax100.com/o/202310/27/271_1698385531113.jpg?width=856&size=77261
研发费用加计扣除申报和后续管理
其他注意事项↓
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http://file.tax100.com/o/202310/27/166_1698385531842.jpg?width=856&size=63628
享受研发费用加计扣除政策的时点↓
http://file.tax100.com/o/202310/27/942_1698385532029.jpg?width=856&size=40489
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享受研发费用加计扣除政策的办理方式↓
http://file.tax100.com/o/202310/27/125_1698385532430.jpg?width=856&size=43663
http://file.tax100.com/o/202310/27/656_1698385532551.jpg?width=856&size=144104
企业合作研发项目核算要求↓
http://file.tax100.com/o/202310/27/315_1698385532737.jpg?width=856&size=42995
http://file.tax100.com/o/202310/27/992_1698385533041.jpg?width=856&size=80907
企业集团集中开发的研发费用分摊
需要关注关联申报↓
http://file.tax100.com/o/202310/27/229_1698385533167.jpg?width=856&size=49057
http://file.tax100.com/o/202310/27/557_1698385533460.jpg?width=856&size=74169
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研发费用的费用化或资本化处理
方面的规定↓
http://file.tax100.com/o/202310/27/555_1698385534049.jpg?width=856&size=42667
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http://file.tax100.com/o/202310/27/993_1698385534758.jpg?width=856&size=51738
研发支出辅助账核算流程↓
http://file.tax100.com/o/202310/27/241_1698385534924.jpg?width=856&size=38901
http://file.tax100.com/o/202310/27/320_1698385535297.jpg?width=856&size=90057
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编辑设计：北京朝阳税务
来源：国家税务总局http://file.tax100.com/o/202310/27/736_1698385535642.png?width=1000&size=246451
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