High-tech enterprise accounting: separate accounts, independent accounting.
Establishment of accounting system for research and development costs, separate accounts, independent accounting.
Research and development costs need to be separately accounted for, independent accounting, is the basic requirements of accounting, but also financial management of the various needs. (Six elements of the economic elements of the enterprise: assets, liabilities, owners' equity, income, costs, profits).
First of all, the centralization of research and development costs in the high-tech enterprise certification should be a separate account, independent accounting, which can completely and accurately reflect the research and development expenditure.
Secondly, R & D expenses before income tax deduction also need to do separate accounts, independent accounting. According to the regulations, enterprises must implement special account management of research and development costs, in accordance with the project regulations to accurately summarize and fill in the actual amount of annual deductible research and development costs.
Financial installment subsidies and other projects also need to research and development costs for separate accounts, independent accounting. Project and subject funds should be included in the unit financial consent accounting, to ensure that earmarked.
Two, expanding the focus:
1. R & D costs are required to be centralized.
2. The following expenses incurred by enterprises engaged in R&D activities can be included in the scope of pre-tax deduction of research and development costs:
Basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums, and housing fund insurance premiums paid by enterprises in accordance with the scope and standard stipulated by relevant authorities of the State Council or the people's government of the provincial level for the on-the-job personnel directly engaged in R&D activities. insurance premiums and housing provident fund.
Expenses for the operation adjustment, inspection and maintenance of instruments and equipments specifically used for R&D activities.
Prototypes, samples and general test means acquisition expenses that do not constitute fixed assets.
Clinical trial expenses for new drug development.
Appraisal expenses for research and development results.
3. Enterprises can hire qualified accounting firms or tax firms to issue special audit reports or appraisal reports on R&D expenses that can be deducted in the current year.
4. If the competent tax authorities have any objection to the research and development projects declared by the enterprises, they may request the enterprises to provide the appraisal opinions on the research and development projects issued by the governmental science and technology departments at or above the local level.
5. Accounting for R&D expenses.
6. Capitalization of R&D expenses.
7. Operating income detailed accounting.
8. Growth indicators.