高新科技企业的企业所得税纳税筹划思考

Thoughts on Enterprise Income Tax Planning of High-Tech Enterprises

摘要: 针对一些企业对国家高新技术企业优惠政策的认识偏见和理解误区，结合国家有关所得税法律制度规定，采用政策研究法、指标分析法等，分析界定了高新技术企业范围，阐述了高新技术企业所得税纳税筹划的法律依据和政策依据，揭示了企业财务人员认知理解和应用企业所得税优惠政策的常见错误，着重探索了税前补亏、会计核算、研发费用加计扣除等优惠政策内容的合理地运用谋略，主张企业纠正“节税不抵研发支出”的狭隘观，自觉向自主研发型、科技进步型方向发展，积极创造条件争取申请认定并努力保持符合高新技术企业资格，谋取长远发展。

Abstract: In view of the cognitive prejudice and misunderstanding of some enterprises on the preferential policies of national high-tech enterprises, combined with the relevant income tax laws and regulations of the state, this paper analyzes and defines the scope of high-tech enterprises by adopting the methods of policy research and index analysis, expounds the legal basis and policy basis of income tax planning of high-tech enterprises, and reveals the common mistakes of enterprise financial personnel in cognitive understanding and applying the preferential policies of enterprise income tax. This paper focuses on the rational use of preferential policies such as making up losses before tax, accounting, and adding and deducting R&D expenses, and advocates that enterprises should correct the narrow view that "tax saving is not equal to R&D expenses", consciously develop in the direction of independent R&D and scientific and technological progress, actively create conditions for application for recognition and strive to maintain the qualification of high-tech enterprises and seek long-term development.