目 錄

1 國家高新技術(shù)企業(yè)認(rèn)定和優(yōu)惠政策 ··················································001

1.1　什么是國家高新技術(shù)企業(yè)？ ·····················································································001

1.2　成為國家高新技術(shù)企業(yè)能享受哪些優(yōu)惠政策？ ·····················································001

1.3　如何申請成為國家高新技術(shù)企業(yè)？ ·········································································002

1.3.1　高新認(rèn)定的條件 ···························································································002

1.3.2　認(rèn)定流程 ·······································································································002

1.4　高新技術(shù)企業(yè)中的典型—軟件企業(yè) ·····································································004

1.5　軟件企業(yè)享有特殊優(yōu)惠政策 ·····················································································005

1.5.1　所得稅：兩免三減半 ···················································································005

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

2 案例企業(yè)簡介 ·················································································007

2.1　企業(yè)簡況 ·····················································································································007

2.2　公司主要的領(lǐng)導(dǎo)和組織結(jié)構(gòu) ·····················································································007

2.3　財(cái)務(wù)部各崗位職責(zé) ·····································································································008

2.4　企業(yè)基本的稅收政策 ·································································································009

2.4.1　主要稅（費(fèi)）項(xiàng)目及稅（費(fèi)）率 ·······························································009

2.4.2 稅收優(yōu)惠情況 ·······························································································009

2.5　企業(yè)主要的會(huì)計(jì)政策 ·································································································010

2.6　企業(yè)的會(huì)計(jì)科目 ·········································································································013

3 高新軟件行業(yè)的經(jīng)濟(jì)業(yè)務(wù)活動(dòng) ·························································014

3.1　產(chǎn)品研發(fā)過程財(cái)務(wù)核算 ·····························································································014

3.1.1　軟件產(chǎn)品研發(fā)流程 ·······················································································014

3.1.2　軟件產(chǎn)品研發(fā)項(xiàng)目加計(jì)扣除項(xiàng) ···································································014

3.1.3　軟件產(chǎn)品研發(fā)業(yè)務(wù) ·······················································································014

3.1.4 軟硬一體產(chǎn)品研發(fā)業(yè)務(wù) ···············································································044

3.2 企業(yè)的采購業(yè)務(wù)核算 ·································································································044

3.2.1 采購業(yè)務(wù)簡介與采購流程 ···········································································044

3.2.2 采購業(yè)務(wù)活動(dòng) ·······························································································045

3.3 銷售業(yè)務(wù)核算 ·············································································································055

3.3.1 軟件企業(yè)收入的類型和收入的確認(rèn) ···························································055

3.3.2 軟件企業(yè)的銷售流程 ···················································································055

3.3.3 軟件企業(yè)銷售經(jīng)營活動(dòng) ···············································································056

3.4 其他經(jīng)營活動(dòng) ·············································································································083

3.5 月末處理 ·····················································································································135

3.6 三大報(bào)表出具 ·············································································································138

4 審計(jì)相關(guān)事項(xiàng) ·················································································139

4.1 高新技術(shù)企業(yè)認(rèn)定需提交材料 ·················································································139

4.2 中介機(jī)構(gòu)條件 ·············································································································140

4.3 研發(fā)費(fèi)用專項(xiàng)審計(jì)報(bào)告 ·····························································································140

4.4 高新技術(shù)產(chǎn)品（服務(wù)）收入明細(xì)專項(xiàng)審計(jì)報(bào)告 ·····················································143

4.5 近三年財(cái)務(wù)會(huì)計(jì)報(bào)告 ·································································································145

4.6 高新技術(shù)企業(yè)重新認(rèn)定（復(fù)審） ·············································································146

4.7 高新技術(shù)企業(yè)年度備案 ·····························································································146

5 稅務(wù)相關(guān)事項(xiàng) ·················································································147

5.1 即征即退增值稅退稅申請（月度） ·········································································147

5.2 年度企業(yè)所得稅匯算清繳—研發(fā)費(fèi)用加計(jì)扣除 ·················································148