企业所得税筹划之
研发费用加计扣除的合理利用
专项解析：资深专家为您梳理及解析研发费用归集及加计扣除税务实操难点！
名师指点：F-Council助您利用研发费用加计扣除税收优惠政策进行税收筹划！
活动简介
为降低企业税负成本，实现企业利益最大化，合理的税收筹划一直是企业财税同行们采取的有效手段之一。其中，企业所得税在税基、税率、扣除额，可利用的税收优惠等方面都拥有较大的弹性幅度，为税务筹划提供了较多的机会。尤其在今年汇算清缴来临前夕，企业财税经理人更要把握好上年度企业所得税最后的筹划与修正机会。
依据税法规定，符合一定条件的企业为开发新技术、新产品、新工艺发生的研究开发费用能享受加计扣除的税收优惠。尤其是去年公布的、直接影响今年汇算清缴工作的《关于研究开发费用税前加计扣除有关政策问题的通知》（财税[2013]70号）进一步将从事研发活动人员缴纳的基本养老保险费、研发成果的鉴定费用等五类费用纳入了可税前加计扣除的研究开发费用范围。因此，合理利用研发费用加计扣除将有利于明显降低整体企业所得税税负。
然而，在实际执行过程中，企业财税经理人在确定研发费用加计扣除的范围，掌握研究费用的会计核算与归集等方面还是存在诸多困惑的。
—成本分摊情形下的研发费如何归集并享受加计扣除的税收优惠，如公司没有单独核算的研发科目，而成本中心将研发费用（研发人员的工资，管理费，与研发相关的营销费用）分摊过来？
—可加计扣除的研究开发费用和高新技术企业的研究开发费用在管理要求及归集方式上有何差异？
—可以加计扣除的研发费用是否应当扣除试生产、小批量生产的产品的销售收入？
本次活动主要内容：
—财务、高新技术企业认定、加计扣除政策中关于研发费用的异同比较 —关于研发费用会计核算形式的讨论
—如何处理研发费用与研发活动内在的逻辑关系
—研发费用归集中的特殊问题
活动特邀分享嘉宾
高允斌 知名税务专家
高允斌现任江苏国瑞兴光税务师事务所所长与江苏国瑞兴光税务咨询有限公司董事长，中国天赋税务服务联盟董事长。其是江苏省政协委员，民进江苏省委会经济与法律工作委员会委员，中国注册会计师协会专业技术咨询委员会委员、专家库成员，中国总会计师协会教材编审委员会委员，江苏省总会计协会常务理事，江苏省注册税务师协会常务理事，财政部驻江苏特派员办事处会计监督咨询专家组成员，江苏省注册税务师协会专家委员会委员。长期受聘于南京大学、国家会计学院、上海交大、上海财经大学、山西财大等多家高校。
高老师是中国注册会计师，注册税务师，注册资产评估师，正高级会计师，教授。
流程安排
14:00 活动开始
14:05 研发费用加计扣除的合理利用
—财务、高新技术企业认定、加计扣除政策中关于研发费用的异同比较
—关于研发费用会计核算形式的讨论
—如何处理研发费用与研发活动内在的逻辑关系
—研发费用归集中的特殊问题
1）购置技术转化为委托开发问题
2）试生产、小批量生产的费用、生产成本转化为研发费用问题
3）技术改造、质量控制、技术管理转化为研发费用问题
4）人员、工资、收入的口径
5）可以加计扣除的研发费用是否应当扣除试生产、小批量生产的产品的销售收入？
6）研发费用资本化的筹划
7）研发经费来源的筹划
15:45 互动问答
16:00 活动结束
EVENT BACKGROUND
Tax planning is one of the most frequently effective way used by companies to save the tax cost and gain extra benefits. In fact, CIT can be planned effectively due to its available items, including tax base, tax rate, tax deduction, preferential tax policies and so on. Moreover, there is the last chance of tax planning and adjustment about CIT of the last year for companies before the final settlement in May.
As we all known, suitable R&D costs could be deducted as weighted deduction, such as the cost of new product development. Moreover, according to Cai Shui [2013] NO.70, endowment insurance of R&D employees and other four kinds of costs are belong to R&D costs. Therefore, companies can benefit from tax planning by exploit weighted deduction of R&D costs.
However, colleagues usually have practical problems about the range of weighted deduction, accounting and assignment of R&D costs.
QUESTIONS FROM COLLEAGUES
—Assignment of R&D costs and how to benefit from weighted deduction?
—What’s difference on management and assignment between weighted deduction of R&D costs and preferential tax policies towards high-tech enterprises?
—The deduction of pilot production and small lot production?
COURSE OUTLINE
—Comparison of several policies related to R&D costs
—Accounting of R&D Costs
—How to understanding and deal with the relationship between R&D costs and R&D events
—Special practical problems about R&D costs assignment
SPEAKER
Mr. Gao Famous Tax Expert
Mr. Gao is the chairman of Jiangsu Guorui Xingguang tax office and Jiangsu talent tax services union. He is working for CICPA, CCTAA, Nanjing University, Shanghai National Accounting Institute, Shanghai Jiao Tong University, Shanghai University of Finance and Economics and so on.
He is the Chinese Certified Public Accountant, Chinese Certified Tax Agents, Certified Public Valuer, Professor and so on.
EVENT SCHEDULE
14:00 Beginning
14:05 Deduction of R & D Costs
—Comparison of several policies related to R&D costs
—Accounting of R&D Costs
—How to understanding and deal with the relationship between R&D costs and R&D events
—Special practical problems about R&D costs assignment
1）Transfer form technology purchase to technology development commission
2）Transfer form manufacture costs to R&D costs
3）Transfer form technology management fee to R&D costs
4）Employees and their salary
5）The deduction of pilot production and small lot production?
6）Capitalization of R&D costs
7）Source of R&D costs
15:45 Q&A
16:00 End of the Event
F-Council曾经举办过的高老师系列活动回顾/ MR. GAO’S EVENT REVIEW：
