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万人牛牛

高企研究开发费用认定以及与研发费用加计扣除的差异

时间:2020年04月21日 作者:鹤壁万人牛牛 点击:

  yi、gaoqiyanfafeiyonghesuan

  yanfafeiyongbujinyingxiangdaoqiyedecaiwushuju,gengkeyicongyanfafeidekaohezhongkandaoqiyedezhenshideyanfanengli,xiamianzhuyaocongyixiajigefangmianjiangjieyanfafeiyongdehesuan。

  1、yanfarenyuandetongji

  1.1、tongjidenandian

万人牛牛  yanfarenyuan,shizhicongshiyanjiukaifaxiangmudezhuanyerenyuan。zhuyaobaokuoyanjiurenyuan、jishurenyuanhefuzhurenyuan。

  duirenyuanrengongdeshenhe,guanjianshiduiyanfarenyuandefanweirendinghefeiyongjinedeguiji。ruguocanyuyanjiukaifaderenyuanbushizhuanzhicongshiyanjiukaifaxiangmuhuotongshicanyuduogeyanjiukaifaxiangmu,qixinchouruhefentanruyanjiukaifaxiangmu、ruhezaibutongyanjiukaifaxiangmujianfentanjiuchengweishenhedezhongdianhenandian。zhuyaobiaoxianzaiyixiajifangmian:

  ①bufenshenbaoqiyetebieshizhongxiaoxingqiyedeguanliceng,zaiduizhenggeqiyedeshengchan、jingyingjinxingguanlidetongshi,wangwangyecanyuyanjiukaifagongzuo,ruhejiangqixinchoujiruyanjiukaifahuodongmeiyoumingqueguiding。

万人牛牛  ②youxieyanjiukaifaxiangmudeyanjiukaifahuodongshejiduogebumen,shenzhiduogeqiye,zaizheizhongqingkuangxiarenyuanrengongdeguijihefenpeiyebijiaokunnan。

  ③youbushaoshenbaoqiyeweiledadaozengjiayanjiukaifafeiyongzongedemude,jiangyanjiukaifaxiangmulixiangshuzhongweilieshideguanlirenyuan(baokuoyezhu)、shengchanrenyuandexinchoujiruyanjiukaifarenyuanrengong。

  1.2、yingduicuoshi

万人牛牛  1)zhongdianjianchayingfugongzi、guanlifeiyongmingxizhang,quanniangeyuefengongzibiao,quanniangerensuodeshuishenbaobiao,laodonghetong、jiaoyubeijing(biyaoshitongguojianchaxuelizhengming,yiquedingyanfarenyuanshifoujubeixiangguanzhuanyebeijing)、gongzuojingyanhecanjiashehuibaoxiandengziliao,jieheyanjiukaifabumenrenyuanmingdan,quedingyanfarenyuandegongzifeiyongshifouzhenshi,jisuanshifouzhunque。

万人牛牛  2)duishougudeyanfarenyuan,xuqudeleijishijigongzuoshijianzai183tianyishangdezhengju。

万人牛牛  3)duiqiyecunzaiduogeyanjiukaifaxiangmude,anshijicanyudexiangmujinxingguiji。ruoyanfarenyuantongshicanyulianggehuolianggeyishangxiangmu,yingantongjidegongzuoliangjinxingfentan。rushenbaoqiyeyinbunengzhunquediduigongzuoliangjinxingtongjierchangcaiyongqitafangfajinxingfentan,yingjianchaqifentandehelixing。

万人牛牛  2、yanfafeiyongzhijietouruhesuan

  2.1、hesuannandian

  《gongzuozhiyin》zhongjiaomingqueguidinglezhijietourudekaizhifanwei,danqiyeshijifashengdeyanfafeizhongdecailiaofeipinzhongfanduo,bufenlingliaodanshangyiweixiemingjutiyongyushenmeyanjiukaifaxiangmu,zhijietouruderendinghefenpeiquefakekaodeyiju。

万人牛牛  ciwai,henduoshenbaoqiyetebieshizhongxiaoxingqiyeyiqianniandubingmeiyoudulishezhiyanfafeiyongkemu,fashengdeyanfafeifenbiejizaiyubutongdehuijikemu,rushiyanchejianchengben、guanlifeiyong、qitayewuzhichu、zaijiangongcheng、zhuanxiangyingfukuandeng,erbutonghuijikemuzhijianyoubucunzaiduishenbaomingxibiaoeryandegoujiguanxi。yinci,shenbaoqiyejiangfeiyanfacailiaochengbenjiruyanfazhijietouruzhongderenweicaozuokongjianhenda。 2.2、yingduicuoshi

  1)duiyurichangshengchanlingyongcailiaoheyanjiukaifalingyongcailiaodequfen,chutongguozhongdianjianchaguanlifeiyong、yuancailiaomingxizhang、yuancailiaogouru、fachu、jiecunmingxibiao、xiangguanfeiyongfenpeibiaodengwai,shenjirenyuanhaikeyikaolvjinxingruxiafenxipanduan:  ①zonglianglingyongdehelixingpanduan; ②yanjiukaifacailiaolingyongdeyuejunbodongqingkuangshifouheli; ③lingyongcailiaoyuyanjiukaifaxiangmudexiangguanxingpanduan,biyaoshikeyikaolvliyongwaibuzhuanjiagongzuo。ru,pinqingxingyezhuanjia,duiyanjiukaifaxiangmuyouguanzhijietourudepinzhong、shuliang、zhiliangdengyinsudehelixing、xiangguanxingjinxingpingjia; ④zhongdianduiyanjiukaifacailiaosuoxingchengdeshiwuchengguojinxingpandianjicancipindexiaoshoujinxingzonghepanduan。ru,dianlanshengchanqiyeyanjiukaifaxiangmulingyongdetongdengzhongyaocailiao,zaikaolvcancipinxiaoshoudeqiantixia,xuyaoduiqimoshiwukucundehelixingjinxingpanduan。

万人牛牛  2)duiyuzhijiegourudenengyuan、cailiaodeng,xuyaotongguojianchagourufapiao、yunshudanju、rukudan、lingliaodandengquerenqizhenshixing,bingpinqingxiangguanxingyezhuanjia,quedinggourudenengyuan、cailiaodengyuyanjiukaifaxiangmudexiangguanxing。

  3)duidonglifeiyong、gongtongshiyongdemoju、yangpin、yangjijiyibanceshishouduangouzhifeideng,keyicaiyonggongzuoliangdenghelidefangfa,fentanjirugeyanjiukaifaxiangmuchengben。

  3、gudingzichanzhejiuyuzhangqidaitanfeiyong

  3.1、nandian

  gudingzichanzhejiuyuzhangqidaitanfeiyongtanxiao,shizhiweikaizhanyanjiukaifahuodonggouzhideyiqiheshebeiyijiyanjiukaifaxiangmuzaiyongjianzhuwudezhejiufeiyong,baokuoyanjiukaifasheshigaijian、gaizhuang、zhuangxiuhexiuliguochengzhongfashengdezhangqidaitanfeiyong。

  3.2、yingduicuoshi

  1)zhongdianjianchagudingzichanmingxizhang、zhangqidaitanfeiyongmingxizhang;jianchashenbaoqiyenianduxinzenggudingzichanjizhangqidaitanfeiyongdefapiao、gudingzichandeshengoudan、rukudan、yanshoudan;shidichakangaibufenshebei,heduizichanyongtu(jianchashiyongshuomingshudeng),quedingqishifouzhenshicunzai,shifouyongyuyanjiukaifaxiangmu。

万人牛牛  2)jiehegudingzichanpandian,heduiyuyanjiukaifahuodongxiangguandegudingzichanshifouzhangshixiangfu;jianchagourushiyijiruyanjiukaifafeiyongdegudingzichan,shifoudanduguanli,shifoucunzaizhongfujitizhejiudeqingkuang。

  3)fuhegexiangzhejiu、tanxiaodezhunquexingjixiangguanxing,guanzhuqianhougeqizhejiuzhengcejifangfadeyizhixing:  ①jianchashifoushuyuweizhixingyanjiukaifahuodongergouzhideyiqiheshebeihuoyanjiukaifaxiangmuzaiyongjianzhuwudezhejiufeiyong; ②jianchagudingzichanzhejiujiti、zhangqidaitanfeiyongtanxiaosuocaiyongdehuijizhengce、huijigujishifouyucaiwubaobiaosuocaiyongdeyizhi,qieqianhougeqishifoubaochiyizhi,zhejiuhuotanxiaodejisuanshifouzhengque; ③duiyuyanjiukaifaxiangmuhefeiyanjiukaifaxiangmugongyongdezichan,jianchazhejiuhuotanxiaodefenpeifangfashifouheli,qieqianhougeqishifoubaochiyizhi,fenpeidejineshifouzhengque。

  4)duishuyuduogexiangmushiyongde,jianchafentanfangfashifouheli,qieqianhougeqishifoubaochiyizhi,fentandejineshifouzhengque。

  4、shejifeiyong

  4.1、shenjinandian

  shejifeiyong,shizhiweixinchanpinhexingongyidegousi、kaifahezhizao,jinxinggongxu、jishuguifan、caozuotexingfangmiandeshejidengfashengdefeiyong。bufenshenbaoqiyeyouyushelideyanjiukaifajigoujiaojiandan、yanjiukaifarenyuanliliangboruo,jingchanghuijiangyixiexinchanpinhuoxingongyideshejiwaibao,qiebushaoqiyebingweiyuwaibaodanweiqiandingxiangyingdehetong,huozheqiandingdehetonghaibaokuoleshenbaoyanjiukaifaxiangmuyiwaideqitaxiangmudeshejifeiyong。congerjiaonanquedingshejifeiyongdehelixing,qiewaibaoxingzhideshejifeiyongrongyiyuweituowaibuyanjiukaifafeiyonghunxiao。

  4.2、yingduicuoshi

  1)zhongdianjianchaguanlifeiyongmingxizhang-yanjiukaifafeiyongmingxikemu,jianchashejifeiyongzhichudefapiao、fukuanshenqingshenpidanju,querenshejifeiyongfashengdehelixing、zhenshixingjizhunquexing。

  2)duiyuwaibaoshejifei,yingzhongdianjianchahetong、xieyi、fukuanpingzheng、fapiao,bingfenxihetong、xieyideshizhixingneirong,panduanshifoushuyuweixinchanpin、xingongyidekaifajinxingdejishuguifanhecaozuofangmiandeshejierfashengdefeiyong;ruohetonghuoxieyishizhibiaoming,waibaoneirongxiweituowaibukaifajigoujinxingshizhixinggaijinjishu、chanpinhewanrenniuniuhuodong,qieyuqiyedezhuyaojingyingyewujinmixiangguan,zeyingguishuyuweituowaibuyanjiufeiyong,yingyaoqiubeishenjidanweijushidiaozhengbingliebao。

万人牛牛  3)zhucehuijishiyingzoufangbeishenjidanweidesheji、yanjiukaifabumen,huoxiangwaibaodanweijinxinghanzhengqueren,yizhengquequfenwaibaoshejifeihewaibaoyanjiukaifafei,biyaoshi,yingkaolvliyongzhuanjiagongzuo。

  5、zhuangbeidiaoshifei

  5.1、nandian

  zhuangbeidiaoshifei,zhuyaobaokuogongzhuangzhunbeiguochengzhongyanjiukaifahuodongsuofashengdefeiyong。ru,yanzhishengchanjiqi、mojuhegongju,gaibianshengchanhezhiliangkongzhichengxu,huozhidingxinfangfajibiaozhundeng。weidaguimopilianghuaheshangyehuashengchansuojinxingdechangguixinggongzhuangzhunbeihegongyegongchengfashengdefeiyong,bunengjiruzhuangbeidiaoshifei。raner,yixieyongyuyanjiukaifahuodongdejiqihemoju,yekenengyongyushengchan。ruhequfenshiyongyudaguimopilianghuaheshangyehuashengchan,haishiyongyuyanjiukaifahuodong,duimeiyouzhuanyebeijingdezhucehuijishilaishuoshishenjinandian。

  5.2、yingduicuoshi

  1)jianchashifoushuyugongzhuangzhunbeiguochengzhongyanjiukaifahuodongsuofashengdefeiyong。ru,yanzhishengchanjiqi、mojuhegongju,gaibianshengchanhezhiliangkongzhichengxu,huozhidingxinfangfajibiaozhundeng。

万人牛牛  2)jianchaxiangguanfeiyongdehezhun、zhifushifoufuheneibuguanlibanfadeguiding,shifouyuyuanshipingzhengxiangfu。

万人牛牛  3)jianchashifoucunzailieruweidaguimopilianghuaheshangyehuashengchansuojinxingdechangguixinggongzhuangzhunbei,jigongyegongchengfashengdefeiyongdeqingxing。

  6、wuxingzichantanxiao

  6.1、nandian

  wuxingzichantanxiao,shizhiyinyanjiukaifahuodongxuyaogourudezhuanyoujishusuofashengdefeiyongtanxiao。baokuozhuanli、feizhuanlifaming、xukezheng、zhuanyoujishu、shejihejisuanfangfadeng。shenbaoqiyegourudewuxingzichan,youshijiyongyushengchanjingying,youyongyuyanjiukaifahuodong,wuxingzichanshifouyuyanfaxiangmuxiangguan,ruhefentanjiruyanjiukaifafeiyonghennanbawo。

  6.2、yingduicuoshi

  1)jianchashifoushuyuyinyanjiukaifahuodongxuyaoergourudezhuanli、feizhuanlifaming、xukezheng、zhuanyoujishu、shejihejisuanfangfadengsuofashengdefeiyongtanxiao。keyitongguoduixiangmulixiang、zhuanjiapingdingdengjishuziliaodefenxi,panduanqixiangguanxing;dangyingxiangzhongdashi,xuyaokaolvjiezhuqitaxingyezhuanjiadegongzuo。

  2)qudewuxingzichanchushigouzhishidexieyihuohetong、fapiao、fukuanpingzhengdeng,jianchawuxingzichanyuanzhidequerenshifouzhengque;jianchatanxiaozhengceshifouzhengque,qieqianhougeqibaochiyizhi,jisuanjianchatanxiaodejineshifouzhengque。

  3)jianchashifoucunzailieruyuyanjiukaifaxiangmuwuguandeqitawuxingzichantanxiaodeqingxing;ruocunzaiwuxingzichanfeiyongzaiyanjiukaifaxiangmuyuqitaxiangmuzhijianfentandeqingxing,xujianchafentanfangfashifouheli、qianhougeqishifoubaochiyizhi,bingjisuanjianchafentandejineshifouzhengque。

  7、weituowaibuyanjiukaifafeiyong

  7.1、nandian

万人牛牛  weituowaibuyanjiukaifafeiyong,shizhiqiyeweituojingneiqitaqiye、daxue、yanjiujigou、zhuanzhiyuansuo、jishuzhuanyewanrenniuniujigouhejingwaijigoujinxingyanjiukaifahuodongsuofashengdefeiyong,xiangmuchengguoweiqiyeyongyou,qieyuqiyedezhuyaojingyingyewujinmixiangguan。zhongxiaoxingshenbaoqiyeyouyushelideyanjiukaifajigouliliangboruo,yibanhuiyuyanjiuyuan、gaoxiaodengkeyanjigouhezuokaizhanyanjiukaifahuodong,yuqiqiandingxiangyingdeweituokaifahetonghuohezuoxieyi。

  7.2、yingduicuoshi

  1)zhongdianjianchaguanlifeiyongmingxizhang、yuweituowaibuyanjiukaifafeiyongxiangguandemingxizhang,weituowaibuyanjiukaifafeiyongdehetonghuoxieyi、fapiao、fukuanpingzheng;zhenduiyanjiukaifaxiangmugongzuoneirong、xieyitiaokuan、xieyijinedengxiangshoutuofangjinxinghanzheng,querenqifashengdezhenshixingjijinedezhunquexing;guanzhubingquerenshifouweiguanlianjiaoyi,ruguoweiguanlianjiaoyi,fashengjineyinganzhaodulijiaoyiyuanzequeding。

万人牛牛  2)fusuanjianchaweituowaibuyanjiukaifafeiyong,shifouanzhaoweituowaibuyanjiukaifafeiyongfashengede80%jiruyanjiukaifafeiyongzonge。

  8、qitafeiyong

  8.1、nandian

万人牛牛  qitafeiyongyuyanjiukaifaxiangmuxiangguanxing、zhenshixing、wanzhengxingderending,cunzaijiaodacuobaofengxian。

  8.2、yingduicuoshi

  1)zhongdianjianchaguanlifeiyongmingxizhang、feiyongfentanbiao,querenfeiyongzhichuyuyanjiukaifaxiangmudexiangguanxingjifeiyongfentandehelixing。

  2)guanzhurubangongfei、tongxunfei、zhuanlishenqingweihufei、gaoxinkejiyanjiukaifabaoxianfeidengqitafeiyong,shifoushuyuweiyanjiukaifahuodongsuofashengde,shifoucunzailieruyuyanjiukaifaxiangmuwuguandeqitafeiyongdeqingxing。

万人牛牛  3)jianchaxiangguanfeiyongdehezhunhezhifushifoufuheqiyeneibuguanlideguiding,shifouyuyuanshipingzhengxiangfu。

万人牛牛  4)fusuanjianchaliebaodeqitafeiyongshifouchaoguoyanjiukaifafeiyongzongede10%。

万人牛牛  9、fuheyanjiukaifafeiyongzongezhanxiaoshoushouruzongedebili

  9.1、nandian

  《gaoxinjishuqiyerendingguanlibanfa》guiding,gaoxinjishuqiyerendingbixumanzuzuijinsangehuijinianduyanjiukaifafeiyongzongezhanxiaoshoushouruzongedeyidingbili。yinci,shenbaoqiyeweiledadaobiaozhunkenengxulieyanjiukaifafeiyong,kuodayanjiukaifafeiyongzonge。

  9.2、yingduicuoshi

  1)huoqujingjuyougaoxinjishuqiyerendingzizhidehuijishishiwusuoshenjide,zuijinsangehuijiniandudeshenjibaogaohecaiwubaobiao。

  2)fusuanjiajizuijinsangehuijiniandudexiaoshoushouruzonge。《gaoxinjishuqiyerendingshenqingshu》tianbaoshuomingbiaoming,xiaoshoushourushizhichanpinshouruhejishuwanrenniuniushouruzhihe;fusuanjiajizuijinsangehuijiniandudeyanjiukaifafeiyongzonge。

  3)fusuanyanjiukaifafeiyongzongezhanxiaoshoushouruzongedebili,yushenbaoqiyejisuandejieguoheduishifouyizhi;fusuanzaizhongguojingneifashengdeyanjiukaifafeiyongzongezhanquanbuyanjiukaifafeiyongzongedebili,yushenbaoqiyejisuandejieguoheduishifouyizhi。

  er、gaoqiyanfafeiyongyujiajikouchuyanfafeiyongneirongdechayi

万人牛牛  1、guijideyongtubutong

  gaoxinjishuqiyerendingshi,guijiyanfafeidemudezaiyujisuanyanfafeizhanxiaoshoushourudebilishifoufuheguiding,zheishishenqingshideyixiangbibeitiaojian;

万人牛牛  erjiajikouchuzhengcezhong,guijiyanfafeishiweileanqifashengede50%,zaijisuanyingnashuisuodeshuishijiajikouchu。

  2、guijiyaoqiubutong

  gaoxinjishuqiyedeyanfafeixuzairendinghuohuijiaobeianshibaosong《qiyenianduyanjiukaifafeiyongjiegouguijibiao》dengxiangguanziliao;

万人牛牛  erjiajikouchudeyanfafeizaixiangshoujiajikouchuyouhuishixulvxingbeianshouxu,tianbao《kejiajikouchuyanjiukaifafeiyongqingkuangguijibiao》dengxiangguanziliao。

  3、guijikoujingbutong

  liangzhesuiweitongyiyanfaguochengzhongfashengdefeiyong,danbadaxiangfeiyongdejutiguijikoujingbutong。zongtilaishuo,gaoxinrendingyanfafeidekoujingdayujiajikouchuzhongyanfafeidekoujing。liangzhezhijiandechayizhuyaotixianzai:

  

xiangmu

gaoqiyanfafeiyong

yanfafeiyongjiajikouchu

qitaxiangguanfeiyong

buchaoguoyanjiukaifazongfeiyongde20%。baokuotongxunfei

万人牛牛budechaoguokejiajikouchuyanfafeiyongzongede10%。bubaokuotongxunfei。

weituoyanfa

baokuoweituojingneiwaiyanfa

zhiyunxuweituojingneijigouhuogerenjinxingyanfa。

zhejiufei

yongyuyanjiukaifahuodongdeyiqi、shebeihezaiyongjianzhuwudezhejiufei

bubaokuojianzhuwudezhejiufei

zhangqidaitanfeiyong

shizhiyanfasheshidegaijian、gaizhuang、zhuangxiuhexiuliguochengzhongfashengde。

bubaokuo

bufenyanfahuodong

qiyezaishangpinhuahouweiguketigongdejishuzhichihuodong。duixiancunchanpin、wanrenniuniu、jishu、cailiaohuogongyiliuchengjinxingdezhongfuhuojiandangaibian。shichangdiaochayanjiu、xiaolvdiaochahuoguanliyanjiu。zuoweigongye(wanrenniuniu)liuchenghuanjiehuochangguidezhiliangkongzhi、ceshifenxi、weixiuweihu。

bubaokuo

renyuanrengongfeiyong

yanfarenyuandingyi: qiyekejirenyuan,yaoqiuleijishijigongzuoshijianzai183tianyishang。bubaokuozhigongfulifei、buchongyanglaohebuchongyiliaobaoxian。

万人牛牛zhijiecongshiyanfahuodongrenyuan。zhigongfulifei、buchongyanglaohebuchongyiliaozaiqitaxiangguanfeiyongjiajikouchu

jingyingzulinfei

万人牛牛yongyuyanfadegudingzichanzulinfeijunkeguiji,liruchangfang。

万人牛牛zhiyunxuyongyuyanfadeyiqi、shebeizulinfei。

diaoshifeiyushiyanfei

baokuozhuangbeidiaoshifeiyong,tianjianshishifei

bubaokuo

  

万人牛牛  yishang,wanrenniuniukeyihenqingxidekandaobutongzhengcexiangmuduiyuyanfafeiyongguijidebutong。qiyezaishijiyanfazuozhanghuozhegaoqixiangmushenbaoshi,xuyaorenzhenchitouzhengceyaoqiu,liyonghaozhengceyouhuiweiqiyechuangshoutizhi。

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