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yin xing ye yan fa fei yong jia ji kou chu zheng ce jie xi
Pages: 138-142
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  银行业研发费用加计扣除会计核算;
Abstract: 国家积极鼓励企业享受研发费用税前加计扣除政策,银行业也不例外。然而,由于政策和执行中存在的界定难题影响了银行业对于相关政策的享受。基于此,探讨如何合理界定银行业研发费用范围,从政策和实务操作角度探讨银行如何积极享受政策、规避风险。
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