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
温馨提示：请使用泸西县图书馆的读者帐号和密码进行登录
