研发费用账务处理

研发费用账务处理 企业研发费用帐务处理讲解 前 言 文件依据 一、《关于贯彻落实企业技术开发费有关财务税收政策的实施意见》甬科计[2006]131号 印发日期:2006年11月22日 二、 《财政部关于企业加强研发费用财务管理的若干意见》财企[2007]194号 印发日期:2007年9月11日 企业研发费用帐务处理讲解 前 言 文件依据 一、《关于贯彻落实企业技术开发费有关财务税收政策的实施意见》甬科计[2006]131号 印发日期:2006年11月22日 二、 《财政部关于企业加强研发费用财务管理的若干意见》财企[2007]194号 印发日期:2007年9月11日 一、研发费用定义 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor • 财194号文定义:企业研发费用(即原“技术开发费“),指企业在产品、技术、、工艺、的研究、开发过程中发生的各项费用 。 • 科131号文定义:企业技术开发费是指纳税人在一个纳税年度生产经营中发生的用于研究开发新产品、新技术、新工艺的各项费用 。 定义比较 • 与原技术开发费相比: • 1、与国际接轨，便于统计、研究之用; • 2、淡化“新”概念，更有利于鼓励各类企业的研发活动; • 3、包涵范围更加细化。 范围比较 • 科131号文: 新产品费，工艺规程制定费，设备调整费，原材料和半成品的试制费，技术图书资料费，未纳入国家计划的中间实验费，研究机构直接从事研发活动人员的工资费用，用于研究开发的仪器、设备折旧，与新产品的试制和技术研究有关的其他经费，委托其他单位进行科研试制的费用。 • 财194号文:对研发费用的开支范围更加细化，共分为八大类，不仅包括上述内容，而且对直接费用、无形资产摊销、研发成果评审认定费用、外包合作费用、研发人员费用等进行细化，并囊括其中。 • 范围更大、使财务人员的操作性更强 二、帐务处理 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor • 在管理费用科目下设二级科目研发费用进行帐务核算 • 技改项目可以在在建工程项目下设二级科目研发费用进行帐务核 算 • 在二级科目研发费用下可设置三级明细科目进行核算; • 按照研发项目或者承担研发任务的单位,设立台账归集核算研发费 用 (一)研发活动直接消耗的材料、燃料和动力费用。 • 帐务处理举例:A公司在B项目开发中消耗直接材料原钢500元。 • 借:管理费用-研发费用(B项目) 500 • 贷:原材料- 原钢 500 (二)企业在职研发人员的工资、奖金、津贴、补贴、社会保险费、 住房公积金等人工费用以及外聘研发人员的劳务费用。 • 帐务处理举例:A公司支付B项目直接研发人员补贴500元。 • 借:管理费用-研发费用(B项目)-研发人员补贴 500 • 贷:现金(银行存款) 500 (三)用于研发活动的仪器、设备、房屋等固定资产的折旧费或租赁 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 费以及相关固定资产的运行维护、维修等费用。 • 帐务处理举例:A公司提取某设备折旧800元，该设备系固定资产 专门用于B项目研发。 • 借:管理费用-研发费用(B项目)-固定资产折旧 1000 • 贷:固定资产 1000 科131号文对企业研发用固定资产的 一、企业2006年1月1日以后新购进的用于研究开发的仪器和设备， 单位价值在30万元以下的，可一次或分次计入成本费用，在企业所得 税税前扣除，其中达到固定资产标准的应单独管理，不再提取折旧; 二、单位价值在30万元以上的，允许其采取双倍余额递减法或年数总 和法实行加速折旧(加速折旧方法不允许采用缩短折旧年限法)，具 体折旧方法一经确定，不得随意变更。 (四)用于研发活动的软件、专利权、非专利技术等无形资产的摊销 费用。 • 帐务处理举例:A公司摊销用于B项目研发的软件2000元。 • 借:管理费用-研发费用(B项目) 2000 • 贷:无形资产 2000 (五)用于中间试验和产品试制的模具、工艺装备开发及制造费,设 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 备调整及检验费,样品、样机及一般测试手段购置费,试制产品的检验 费等。 • 帐务处理举例:A公司开发的B项目试制产品后，请中介机构对其 性能进行检验鉴定，支付检验费20000元。 • 借:管理费用-研发费用(B项目)-试制产品检验费 20000 • 贷:银行存款 20000 (六)研发成果的论证、评审、验收、评估以及知识产权的申请费、 注册费、代理费等费用。 • 帐务处理举例:A公司开发的B项目产品申请专利权支付费用5000 元。 • 借:管理费用-研发费用(B项目)-专利注册费 5000 • 贷:银行存款 5000 (七)通过外包、合作研发等方式,委托其他单位、个人或者与之合 作进行研发而支付的费用。 • 帐务处理举例:A公司在开发B项目过程中与某大学研究机构合作， 签定合作研发协议，并根据协议支付有关费用50000元。 • 借:管理费用-研发费用(B项目)-合作研发 50000 • 贷:银行存款 50000 (八)与研发活动直接相关的其他费用,包括技术图书资料费、资料 poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 翻译费、会议费、差旅费、办公费、外事费、研发人员培训费、培养费、专家咨询费、高新科技研发保险费用等。 • 帐务处理举例:A公司为B项目研发请来相关专家对研发人员进行培训，并支付培训费用5000元。 • 借:管理费用-研发费用(B项目)-人员培训 5000 • 贷:银行存款 5000 注 意 注 意 注 意 • 一、应按照研发项目设立研发费用台帐～～～ • 一、应按照研发项目设立研发费用台帐～～～ • 一、应按照研发项目设立研发费用台帐～～～ • 二、企业依法取得知识产权后,在境内外发生的知识产权维护费、• 二、企业依法取得知识产权后,在境内外发生的知识产权维护费、• 二、企业依法取得知识产权后,在境内外发生的知识产权维护费、诉讼费、代理费、“打假“及其他相关费用支出,从管理费用据实列支,诉讼费、代理费、“打假“及其他相关费用支出,从管理费用据实列支,诉讼费、代理费、“打假“及其他相关费用支出,从管理费用据实列支,不应纳入研发费用。 不应纳入研发费用。 不应纳入研发费用。 研发与生产的划分 • 企业研发机构发生的各项开支纳入研发费用管理,但同时承担生产任务的,要合理划分研发与生产费用。 研发准备金 • 企业可以建立研发准备金制度,根据研发计划及资金需求,提前安排资金,确保研发资金的需要,研发费用按实际发生额列入成本(费用)。 研发费用披露 • 1、企业应当在年度财务会计报告中,按规定披露研发费用相关财务poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor 信息,包括研发费用支出规模及其占销售收入的比例,集中收付研发费用情况等。 • 2、会计师事务所在审计企业年度会计报表时,应当对企业研发费用的使用和管理情况予以关注。 研发人员定义 • 企业研发人员,指从事研究开发活动的企业在职和外聘的专业技术人员以及为其提供直接服务的管理人员。 研发机构定义 • 企业研发机构,指按照《国家认定企业技术中心管理办法》(国家发展改革委令第53号)认定的企业技术中心及分中心,企业按照国家有关规定组建的国家(重点、工程)实验室、国家工程(技术)研究中心及其他形式的研发机构,以及企业内部设置的、经当地市级以上有关主管部门认定的研发中心、研究院所,与高等院校及科研机构联合设立的博士后站、中试基地、实验室等。 纳税扣除 • 企业研发费的纳税扣除,按照财政部、国家税务总局有关规定执行。 谢 谢～ 保税区财政局企业财务科科长张静国 电话:86820558 电邮:zjguo@nftz.gov.cn poverty. In the area of poverty alleviation, to rely on e-commerce business park, active docking Alibaba group "rural treasure", "the stars plan" and "featured the Museum" project to accelerate the implementation of electronic commerce "hundred thousand rural village" project, free train operation staff, offering online support help for poor families, the provision of micro-credit support, helping them to use e-commerce platform to escape poverty. In poverty reduction, give a man a fish and feed him for a day, to targeted skills training and entrepreneurship training free of charge for the poor, increase employment, entrepreneurial skills, ensure the transfer of training people, poverty. In terms of student poverty, high school, vocational college students ' stipends and other costs, can be through the "one card", such as direct subsidies to households. In terms of financial poverty, in order to further increase the size of loans, expands the scope of delivery, developing industry, Enterprise provides protection for the poor. In respect of transport poverty alleviation, to solve the bottleneck in poor villages, development of transport, vigorously promoting the construction of rural roads and ordinary roads. PV poverty reduction, to support conditions of poor villages and photovoltaic system of centralized, poor construction projects, poor