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在新一轮行政审批制度改革中,税务部门不断取消或调整行政审批、许可及非行政许可事项,其中大部分税收优惠政策管理将由事前审批、备案调整为事后备案或备查,这给纳税遵从与管理工作带来了新的风险与挑战。如何在落实政策的前提下,防止纳税人滥用税收优惠?本文以部分重点涉税优惠事项为例,谈谈在实践中需关注的风险点。一、研究开发费用加计扣除政策的风险管理点合格研发活动的关注点。现行税制规定,企业开发新技术、新产品、
In the new round of reform of the administrative examination and approval system, the tax authorities have continuously canceled or adjusted administrative examination and approval, permits and non-administrative licensing matters. Most of the tax preferential policies and measures will be reviewed and approved in advance and the record filing will be adjusted for record or reference afterwards. This will give tax compliance and Management brings new risks and challenges. How to prevent taxpayers from abusing tax incentives under the premise of implementing policies? This paper takes some key tax-related preferential issues as an example to talk about the risk points that need attention in practice. First, research and development costs plus deduction policy risk management point of qualified research and development activities of concern. The current tax system, enterprises develop new technologies, new products,