摘要
研发投入强度统计、会计信息披露、研发费用加计扣除等数据都来源于研发费用会计核算,但由于目前企业实际归集统计中还存在研发界定不清晰、基础管理不到位、会计核算不精细等问题,导致研发投入数据、研发费用会计信息和加计扣除不准确,增加了企业的税收风险。文章分析了当前研发费用会计核算存在的主要难点和问题,探讨了统计、税收、会计3个口径研发费用数据的区别与联系,总结了中国石化提升研发项目管理精细化程度的有效实践经验。
Data such as research and development(R&D)investment intensity statistics,accounting information disclosure,and R&D expense additional deduction are all derived from R&D expense accounting.However,problems such as unclear definition of R&D,inadequate basic management,and imprecise accounting still exist in the actual statistic collection of enterprises,leading to inaccurate R&D input data,R&D expense accounting information,and addition deduction,which increases the tax risk of enterprises.This paper analyzes the main difficulties and problems in the current R&D expense accounting,discusses the difference and connection between the 3 calibres of R&D expense data,namely statistics,taxation,and accounting,and finally summarizes the effective practical experience of Sinopec in improving the precision of R&D project management.
作者
王伟
WANG Wei(SINOPEC Group Audit Center,Beijing 100728,China)
