高新技术企业研发费用加计扣除涉税风险研究
中文摘要
创新变革的潮流从不曾停下。在激烈的社会竞争中，企业如果排斥创新，拒
绝变革，不努力的识变应变求变，就会落于人后，错失发展机遇。为了进一步鼓
励企业创新，激励企业加大研发投入，近年来，国家不断加大研发费用加计扣除
政策的优惠力度，不仅扣除比例有所提高，扣除时间也更加灵活。高新技术企业
作为兼具知识密集性与技术密集性的经济实体，在推动我国科研成果转化、带动
技术革新方面扮演着极其重要的角色。高新技术企业一大特点就是研发费用高，
因此，通过研发费用加计扣除，高新技术企业能够大幅节税，降低研发的经费压
力，减轻负担。然而，随着市场环境的多变、企业生产经营活动的日趋复杂以及
税务机关税收征管力度的提升，高新技术企业在享受研发费用加计扣除的政策红
利的同时，涉税风险很可能已经不期而至。这些涉税风险会影响到企业正常生产
经营，损害企业声誉，甚至导致企业的衰落乃至破产。因此，研究高新技术企业
研发费用加计扣除的涉税风险，针对性的提出风险防范措施是十分有必要的。
在研究方法上，本篇论文选取较为典型的高新技术企业研发费用加计扣除案
例，结合该类型企业的特点，采用了文献研究法、案例分析法、对比分析法、实
地访谈法等研究方法，对研发费用归集的不同口径进行分析，进行了风险识别及
涉税风险点的分析。本次研究旨在探索如何防范享受研发费用加计扣除政策过程
中的涉税风险，利用政策更好地服务高新技术企业，丰富高新技术企业的税收风
险管理经验。
本文从研发费用加计扣除政策出发，深入解读研发费用加计扣除政策，同时
运用了企业税务风险管理理论、税收遵从度理论、税收调控理论，从研发费用会
计核算混乱、税会差异处理有误、纳税申报不规范等方面展开涉税风险研究，结
合企业案例数据对高新技术企业的风险点进行分析，并分别从客观层面和主观层
面剖析产生涉税风险的原因，最后，从政府与企业两方面总结提出完善政策口径、
加强队伍建设、加强政策宣传辅导力度、树立风险防范意识、加强研发费用的管
理、培养专业税务人才、加强与政府机构的沟通联系等风险防范措施。
关键词：高新技术企业，研发费用，加计扣除，涉税风险
I

Research on the Tax-related Risks of High-tech
Enterprise R&D Expenses Plus Deduction
Abstract
The trend of innovation and change never stops. In the fierce social competition,
if an enterprise rejects innovation, refuses to change, and does not work hard to
recognize and adapt to changes, it will fall behind others and miss development
opportunities. In order to further encourage enterprises to innovate and encourage
enterprises to increase R&D investment, in recent years, the state has continuously
increased the incentives for the deduction of R&D expenses. Not only has the
deduction ratio increased, but the deduction time has also become more flexible. As a
knowledge-intensive and technology-intensive economic entity, high-tech enterprises
play an extremely important role in promoting the transformation of my country's
scientific research results and driving technological innovation. A major feature of
high-tech enterprises is their high R&D costs. Therefore, through deductions for R&D
expenses, high-tech companies can significantly save taxes, reduce the pressure on
R&D funding, and reduce the burden. However, with the ever-changing market
environment, the increasingly complex production and operation activities of
enterprises, and the increase in tax collection and administration by tax authorities,
high-tech enterprises enjoy the policy bonus of R&D expenses plus deductions, and at
the same time,tax-related risks are likely to have come unexpectedly.And to. These
tax-related risks will affect the normal production and operation of the enterprise,
damage the reputation of the enterprise, and even lead to the decline and bankruptcy
of the enterprise. Therefore, it is very necessary to study the tax-related risks of the
deduction of R&D expenses of high-tech enterprises, and to put forward risk
prevention measures in a targeted manner.
In terms of research methods, this paper selects more typical high-tech enterprise
R&D expenses plus deduction cases, combined with the characteristics of this type of
enterprise, adopts research methods such as literature research method, case analysis
method, comparative analysis method, and field interview method. Analyze the
different calibers of the collection of R&D expenses, carry out risk identification and
analysis of tax-related risk points. The purpose of this research is to explore how to
prevent tax-related risks in the process of enjoying the additional deduction policy for
II

R&D expenses, use the policy to better serve high-tech enterprises, and enrich the tax
risk management experience of high-tech enterprises.
This article starts from the R&D expense plus deduction policy, deeply interprets
the R&D expense plus deduction policy, combs the policy in detail, and uses the
enterprise tax risk management theory, tax compliance theory, tax regulation theory.In
this paper, the research on tax-related risks is carried out from the aspects of the
confusion of R&D expense accounting, the incorrect handling of taxation differences,
and the irregular tax declaration, and analyzes the risk points of high-tech enterprises
based on corporate case data. Then ,it analyzes the reasons for tax-related risks from
the objective level and the subjective level. Finally, it summarizes and proposes risk
prevention measures from both the government and the enterprise, such as improving
policy caliber, strengthening team building, strengthening policy propaganda and
guidance, establishing risk prevention awareness, strengthening the management of
R&D expenses, training professional tax talents, and strengthening communication
with government agencies.
Key words： high-tech enterprises, R&D expenses, additional
deductions, tax-related risks
III
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