摘要
文章从高新技术企业的概念出发,分析了高新技术企业在税收优惠、金融政策、软实力等方面的优势,阐述了成功认定高新技术企业的重要性,详细介绍了财务部门在申报高新技术企业过程中的流程实操,主要有研发费用相关流程、高新技术产品收入相关流程,旨在为准备申报认定的企业提供参考。
Starting from the concept of high-tech enterprises,this paper analyzes the advantages of high-tech enterprises in tax incentives,financial policies,soft power,etc.,expounds the importance of successfully identifying high-tech enterprises,and introduces in detail the process practice of the financial department in the process of applying for high-tech enterprises,mainly including R&D expenses related process and high-tech product revenue related processes,hoping to provide a reference for enterprises preparing to declare and identify.
作者
董晓莎
DONG Xiao-sha(ZHONGBANG TEXTILE GROUP.,LTD.)
出处
《当代会计》
2022年第6期175-177,共3页
Contemporary Accounting
关键词
高新技术企业
优势
财务流程
high-tech enterprise
advantage
financial process
