前 言
隨著我國(guó)產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級(jí)，新技術(shù)、新工藝、新材料的應(yīng)用帶動(dòng)了一批高新技術(shù)
企業(yè)的蓬勃發(fā)展，這些新興企業(yè)該如何進(jìn)行高新技術(shù)申報(bào)、享受哪些稅收優(yōu)惠與政策扶持，
這些企業(yè)的經(jīng)濟(jì)業(yè)務(wù)有哪些特點(diǎn)，其賬務(wù)處理和稅收、審計(jì)該如何進(jìn)行？這些問(wèn)題困擾著
傳統(tǒng)企業(yè)出身的財(cái)務(wù)人員，也對(duì)院校的財(cái)經(jīng)人員培養(yǎng)提出新的要求。本人在高新技術(shù)企業(yè)
工作多年，近些年也一直和高校探討和參與編寫(xiě)新時(shí)代背景下財(cái)經(jīng)人員的人才培養(yǎng)方案和
課程改革方案。有不少高校的教師反映，現(xiàn)在學(xué)校的會(huì)計(jì)教材都是以傳統(tǒng)工業(yè)作為案例原
型，去講解其賬務(wù)處理。而大部分學(xué)生畢業(yè)后更愿意去高新技術(shù)企業(yè)，所學(xué)和所用是脫節(jié)的，
導(dǎo)致學(xué)生入職后不能快速地理解企業(yè)業(yè)務(wù)，熟練地處理企業(yè)賬務(wù)�；诖�，很多院校的老
師希望能有一本高新技術(shù)企業(yè)賬務(wù)實(shí)操的教材，作為基礎(chǔ)會(huì)計(jì)課程的輔助案例實(shí)戰(zhàn)教程。
本書(shū)以高新技術(shù)企業(yè)的典型企業(yè)—某軟件公司為案例原型，采用真實(shí)的業(yè)務(wù)、真實(shí)
的原始憑證，完整展現(xiàn)了一家高新技術(shù)企業(yè)從研發(fā)項(xiàng)目立項(xiàng)到其產(chǎn)品研發(fā)成功上市銷(xiāo)售全
流程的賬務(wù)處理和財(cái)務(wù)管控方式。書(shū)中有對(duì)高新軟件企業(yè)特有事項(xiàng)的詳細(xì)解析，有高新企
業(yè)所特享的稅務(wù)優(yōu)惠的具體處理，有完整全面的業(yè)務(wù)介紹，以及規(guī)范的賬務(wù)處理。書(shū)中有
大量的原始憑證，這些憑證均是由真實(shí)憑證脫敏而成，保留了真實(shí)企業(yè)業(yè)務(wù)的原貌，讓讀
者能看到原汁原味的企業(yè)業(yè)務(wù)，學(xué)習(xí)到最貼近企業(yè)的賬務(wù)處理，為之后的工作打下良好的
基礎(chǔ)。
通過(guò)本書(shū)的學(xué)習(xí)，讀者將能收獲以下知識(shí)和實(shí)操經(jīng)驗(yàn)：
1.高新技術(shù)企業(yè)享受哪些稅收優(yōu)惠；
2.什么樣資質(zhì)的企業(yè)能申請(qǐng)高新，其認(rèn)定條件是什么；
3.高新技術(shù)企業(yè)研發(fā)費(fèi)用的歸集與加計(jì)扣除；
4.高新技術(shù)企業(yè)的研發(fā)流程、研發(fā)事項(xiàng)解析與財(cái)務(wù)處理；
5.高新技術(shù)企業(yè)軟件產(chǎn)品銷(xiāo)售和軟件服務(wù)銷(xiāo)售的收入確認(rèn)特點(diǎn)；
6.高新技術(shù)企業(yè)軟件收入增值稅即征即退的處理；
7.高新技術(shù)企業(yè)年終匯算清繳研發(fā)費(fèi)用加計(jì)扣除的處理；
8.高新技術(shù)企業(yè)對(duì)于研發(fā)費(fèi)用與高新技術(shù)收入的專(zhuān)項(xiàng)審計(jì)。
目 錄
1 國(guó)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(guó)家高新技術(shù)企業(yè)？ ·····················································································001
1.2 成為國(guó)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(qǐng)成為國(guó)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(jiǎn)介 ·················································································007
2.1 企業(yè)簡(jiǎn)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(guò)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(gòu)業(yè)務(wù)核算 ·································································································044
3.2.1 采購(gòu)業(yè)務(wù)簡(jiǎn)介與采購(gòu)流程 ···········································································044
3.2.2 采購(gòu)業(yè)務(wù)活動(dòng) ·······························································································045
3.3 銷(xiāo)售業(yè)務(wù)核算 ·············································································································055
3.3.1 軟件企業(yè)收入的類(lèi)型和收入的確認(rèn) ···························································055
3.3.2 軟件企業(yè)的銷(xiāo)售流程 ···················································································055
3.3.3 軟件企業(yè)銷(xiāo)售經(jīng)營(yíng)活動(dòng) ···············································································056
3.4 其他經(jīng)營(yíng)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(zhuān)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(zhuān)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(qǐng)（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
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