摘要
研发费用加计扣除政策自实行以来,对提升我国企业自主创新能力发挥了积极作用,但是在实际执行过程中存在落实不到位的情况,在一定程度上影响了政策执行的效果。为了解决上述问题,以油气田企业为例,分析了其研发费用加计扣除方面存在的问题,针对相应的问题提出了油气田企业在合规条件下研发费用规范性加计扣除的途径。基于研究结果,提出了五项规范性加计扣除的建议:(1)转变观念,提高加计扣除意识;(2)建章立制,为合规管理奠定基础;(3)优化研发费用预算、核算管理体系,实现科研项目全成本预算和核算;(4)加快业财融合,确保加计扣除顺利进行。(5)加强合规管理的“三道防线”,防范纳税合规风险。结论认为:通过此举,可充分享受所得税政策优惠,促进油田企业科技创新,持续保障国家能源安全。
Since implementing the policy on extra deduction of income tax R&D expenses,this implementation has played a positive role in advancing innovative performance for numerous Chinese enterprises.As the matter of fact,the policy is not being satisfactorily implemented,which affects implementation findings to a certain extent.So,taken oilfield enterprises as examples,several problems existing in this extra deduction were analyzed.In addition,some ways to achieve normal ex-tra deduction of R&D expenses were proposed for these enterprises.As a result,five suggestions on normal extra deduction are put forward,including(i)changing ideas and increasing awareness of extra deduction,(ii)establishing regulations to lay the foundation for compliant management,(iii)optimizing the R&D expense budget and accounting management system,(iv)accelerating the integration of business,finance and taxation to ensure extra-deduction implementation smoothly;and(v)reinforcing the"three defense lines"of compliant management to protect against tax risks.In conclusion,through this policy,oilfield enterprises can fully enjoy preferential policies of income tax,facilitate scientific and technological innova-tion,and proceed to uphold national energy security.
作者
杜建平
王富平
程静
李佳
史树有
高宁馨
DU Jianping;WANG Fuping;CHENG Jing;LI Jia;SHI Shuyou;GAO Ningxin(PetroChina Zhejiang Oilfield Company,Hangzhou,Zhejiang 310000,China;Natural Gas Economic Research Institute,PetroChi-na Southwest Oil&Gasfield Company,Chengdu,Sichuan 610051,China;School of Economics and Management,Yangtze University,Jinzhou,Hubei 434023,China)
出处
《天然气技术与经济》
2023年第3期81-88,共8页
Natural Gas Technology and Economy
基金
中国石油西南油气田公司科研项目“西南油气田研发项目全生命周期成本管理研究”(编号:20220310-14)
中国石油浙江油田公司科研项目“浙江油田公司加强研发费用加计扣除的措施研究”(编号:zjyt-2022-kj-11)。
关键词
油田企业
合规条件下
研发费用
加计扣除
财税融合
Oilfield enterprise
Compliant condition
R&D expense
Extra deduction
Integration of finance and Taxation
