用友新道业财融合丛书高新技术企业账务实操/杨彩华 吴凤霞

目 录

1 国家高新技术企业认定和优惠政策 ··················································001

1.1　什么是国家高新技术企业？ ·····················································································001

1.2　成为国家高新技术企业能享受哪些优惠政策？ ·····················································001

1.3　如何申请成为国家高新技术企业？ ·········································································002

1.3.1　高新认定的条件 ···························································································002

1.3.2　认定流程 ·······································································································002

1.4　高新技术企业中的典型—软件企业 ·····································································004

1.5　软件企业享有特殊优惠政策 ·····················································································005

1.5.1　所得税：两免三减半 ···················································································005

1.5.2　增值税：即征即退 ·······················································································006

2 案例企业简介 ·················································································007

2.1　企业简况 ·····················································································································007

2.2　公司主要的领导和组织结构 ·····················································································007

2.3　财务部各岗位职责 ·····································································································008

2.4　企业基本的税收政策 ·································································································009

2.4.1　主要税（费）项目及税（费）率 ·······························································009

2.4.2 税收优惠情况 ·······························································································009

2.5　企业主要的会计政策 ·································································································010

2.6　企业的会计科目 ·········································································································013

3 高新软件行业的经济业务活动 ·························································014

3.1　产品研发过程财务核算 ·····························································································014

3.1.1　软件产品研发流程 ·······················································································014

3.1.2　软件产品研发项目加计扣除项 ···································································014

3.1.3　软件产品研发业务 ·······················································································014

3.1.4 软硬一体产品研发业务 ···············································································044

3.2 企业的采购业务核算 ·································································································044

3.2.1 采购业务简介与采购流程 ···········································································044

3.2.2 采购业务活动 ·······························································································045

3.3 销售业务核算 ·············································································································055

3.3.1 软件企业收入的类型和收入的确认 ···························································055

3.3.2 软件企业的销售流程 ···················································································055

3.3.3 软件企业销售经营活动 ···············································································056

3.4 其他经营活动 ·············································································································083

3.5 月末处理 ·····················································································································135

3.6 三大报表出具 ·············································································································138

4 审计相关事项 ·················································································139

4.1 高新技术企业认定需提交材料 ·················································································139

4.2 中介机构条件 ·············································································································140

4.3 研发费用专项审计报告 ·····························································································140

4.4 高新技术产品（服务）收入明细专项审计报告 ·····················································143

4.5 近三年财务会计报告 ·································································································145

4.6 高新技术企业重新认定（复审） ·············································································146

4.7 高新技术企业年度备案 ·····························································································146

5 税务相关事项 ·················································································147

5.1 即征即退增值税退税申请（月度） ·········································································147

5.2 年度企业所得税汇算清缴—研发费用加计扣除 ·················································148