眾所周(zhou)知，高新技術(shu)企業研(yan)發(fa)活動相對較(jiao)多，研(yan)發(fa)項目、研(yan)發(fa)產品在研(yan)發(fa)周(zhou)期、資金(jin)來源等方(fang)面情況各異，稅(shui)會差異處理也較(jiao)為復(fu)雜；加上(shang)高新技術(shu)企業還(huan)可享受(shou)減按15%繳納(na)企(qi)(qi)業(ye)(ye)所得稅(shui)、小型微(wei)利企(qi)(qi)業(ye)(ye)所得稅(shui)等稅(shui)收(shou)優惠政策(ce)，涉及的政策(ce)內容較多，屬于稅(shui)務機(ji)關(guan)開展綜合執(zhi)法檢查(cha)重(zhong)點核查(cha)范圍(wei)。因此，隨(sui)(sui)著稅(shui)務機(ji)關(guan)不斷加強(qiang)對享(xiang)受研發費用加計扣除優惠企(qi)(qi)業(ye)(ye)的后(hou)續管理和監督檢查(cha)，高(gao)新(xin)技術企(qi)(qi)業(ye)(ye)是研發費用加計扣除重(zhong)點核查(cha)對象，必須要全面掌握稅(shui)收(shou)政策(ce)，隨(sui)(sui)時關(guan)注政策(ce)變化新(xin)動向，以有效規避稅(shui)收(shou)風(feng)險。

因此，高(gao)新技(ji)術企業(ye)將要(yao)(yao)面(mian)臨(lin)的(de)后續管理核查力度前所(suo)未有(you)的(de)增加(jia)，這(zhe)就(jiu)要(yao)(yao)求企業(ye)必須要(yao)(yao)嚴格(ge)按照政策文件的(de)規(gui)定，進一步提(ti)高(gao)研發(fa)費用加(jia)計扣(kou)除的(de)規(gui)范程度，以防止(zhi)出(chu)現加(jia)計扣(kou)除處理不當的(de)行為而(er)引發(fa)不必要(yao)(yao)的(de)稅務風險(xian)，甚至導致高(gao)新技(ji)術企業(ye)資格(ge)被取消的(de)情況出(chu)現。

在(zai)(zai)國(guo)家(jia)稅(shui)(shui)收(shou)(shou)優惠政(zheng)策的(de)扶持下(xia)，該高(gao)(gao)新(xin)技術(shu)企業(ye)(ye)不斷發(fa)展(zhan)，企業(ye)(ye)切實體會(hui)(hui)到稅(shui)(shui)收(shou)(shou)優惠帶來的(de)經濟效益，積極研(yan)(yan)究開發(fa)新(xin)技術(shu)、新(xin)工藝、新(xin)產(chan)品。高(gao)(gao)新(xin)技術(shu)企業(ye)(ye)賬證健全(quan)，在(zai)(zai)研(yan)(yan)發(fa)費(fei)(fei)用的(de)會(hui)(hui)計(ji)核(he)算方面，能(neng)較為合(he)理地對企業(ye)(ye)實際發(fa)生(sheng)的(de)研(yan)(yan)發(fa)費(fei)(fei)用進行核(he)算；在(zai)(zai)納(na)稅(shui)(shui)申報(bao)方面，能(neng)夠按時(shi)按季申報(bao)納(na)稅(shui)(shui)及進行每年(nian)的(de)年(nian)度納(na)稅(shui)(shui)申報(bao)。但是，通過核(he)查企業(ye)(ye)各研(yan)(yan)發(fa)項目(mu)研(yan)(yan)發(fa)費(fei)(fei)用加計(ji)扣除的(de)處理情況，能(neng)夠發(fa)現(xian)許多企業(ye)(ye)還存在(zai)(zai)著以下(xia)幾(ji)個(ge)方面的(de)涉稅(shui)(shui)問題，存在(zai)(zai)相關潛在(zai)(zai)的(de)稅(shui)(shui)務風險點。

（1）備(bei)(bei)(bei)案資(zi)(zi)料(liao)不(bu)全(quan)。根據稅務機關(guan)要求，享受該政(zheng)策的企業在(zai)進行(xing)年度(du)匯算清繳時，需要連同申報表(biao)一起提交(jiao)相關(guan)備(bei)(bei)(bei)案資(zi)(zi)料(liao)，備(bei)(bei)(bei)案資(zi)(zi)料(liao)包括企業所得稅優惠事(shi)項備(bei)(bei)(bei)案表(biao)、研發項目立項文件(jian)等。等到匯算清繳結束后，留存項目計劃書、決議文件(jian)、人員名單(dan)、研發支出輔助賬等有關(guan)資(zi)(zi)料(liao)配(pei)合稅務機關(guan)后續管(guan)理。

（2）研究開(kai)發費用填報不(bu)準(zhun)確。根據國(guo)家稅務總局公(gong)告2017年(nian)第12號的要求，享受研(yan)究(jiu)開發費用稅前加計扣除政策的企業，在年度納稅申報的時候，應當按照97號公告第六條第(一)項規(gui)定(ding)，附件(jian)《研發(fa)項目可(ke)加計扣(kou)除(chu)(chu)研究開(kai)發(fa)費用(yong)情(qing)況歸集表(biao)》。因此，企業在進行年度(du)申(shen)報時，首(shou)先要填(tian)報情(qing)況歸集表(biao)，其(qi)次要根據(ju)情(qing)況歸集表(biao)填(tian)報企業所得(de)稅年度(du)納(na)稅申(shen)報表(biao)中的(de)《研發(fa)費用(yong)加計扣(kou)除(chu)(chu)優惠(hui)明細表(biao)》(A107014)，再次根據明細表填(tian)報年度(du)納稅申(shen)報表中的《免(mian)稅、減計收入及(ji)加計扣除優惠(hui)明細表》(A107010)，最(zui)后根據免稅(shui)、減計收入及(ji)加計扣除優惠明細表(biao)填報年度納稅(shui)申報表(biao)的主表(biao)(A100000)。

（3）研(yan)(yan)(yan)(yan)發(fa)費(fei)用(yong)(yong)(yong)(yong)(yong)范(fan)(fan)圍(wei)歸(gui)集(ji)不(bu)規范(fan)(fan)。根據(ju)上(shang)文可以知道，研(yan)(yan)(yan)(yan)發(fa)費(fei)用(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)歸(gui)集(ji)范(fan)(fan)圍(wei)根據(ju)不(bu)同的(de)(de)(de)規定則執行(xing)不(bu)同的(de)(de)(de)歸(gui)集(ji)口(kou)徑。在實(shi)(shi)地核(he)査(cha)中，發(fa)現(xian)許多(duo)高新(xin)技(ji)術企(qi)業(ye)在處理(li)研(yan)(yan)(yan)(yan)發(fa)費(fei)用(yong)(yong)(yong)(yong)(yong)范(fan)(fan)圍(wei)方面時，混淆了(le)所(suo)得稅加計扣除政(zheng)策、高新(xin)技(ji)術企(qi)業(ye)認定、會計歸(gui)集(ji)這(zhe)(zhe)三(san)個口(kou)徑，企(qi)業(ye)各研(yan)(yan)(yan)(yan)發(fa)項目(mu)可加計扣除的(de)(de)(de)研(yan)(yan)(yan)(yan)發(fa)費(fei)用(yong)(yong)(yong)(yong)(yong)沒有(you)(you)能(neng)夠(gou)做到精準(zhun)歸(gui)集(ji)。在實(shi)(shi)際經營活動中，部分企(qi)業(ye)的(de)(de)(de)研(yan)(yan)(yan)(yan)發(fa)項目(mu)就出現(xian)了(le)一些不(bu)屬于(yu)研(yan)(yan)(yan)(yan)發(fa)費(fei)用(yong)(yong)(yong)(yong)(yong)加計扣除范(fan)(fan)圍(wei)內的(de)(de)(de)費(fei)用(yong)(yong)(yong)(yong)(yong)。例如，一是(shi)(shi)在項目(mu)中發(fa)現(xian)該(gai)高新(xin)技(ji)術企(qi)業(ye)財務(wu)部門(men)(men)提供的(de)(de)(de)項目(mu)的(de)(de)(de)工(gong)資(zi)(zi)明(ming)細(xi)清單，跟項目(mu)中實(shi)(shi)際具體(ti)(ti)負(fu)責進(jin)行(xing)研(yan)(yan)(yan)(yan)發(fa)的(de)(de)(de)人(ren)員名單有(you)(you)所(suo)出入，財務(wu)部門(men)(men)提供的(de)(de)(de)工(gong)資(zi)(zi)明(ming)細(xi)清單里還記錄有(you)(you)企(qi)業(ye)管理(li)層(ceng)、行(xing)政(zheng)內勤等(deng)這(zhe)(zhe)類明(ming)顯不(bu)屬于(yu)研(yan)(yan)(yan)(yan)發(fa)人(ren)員的(de)(de)(de)名單，導(dao)致更多(duo)的(de)(de)(de)費(fei)用(yong)(yong)(yong)(yong)(yong)計入了(le)研(yan)(yan)(yan)(yan)發(fa)費(fei)用(yong)(yong)(yong)(yong)(yong)；二是(shi)(shi)項目(mu)管理(li)較為粗放，研(yan)(yan)(yan)(yan)發(fa)活動領(ling)用(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)材料(liao)沒有(you)(you)能(neng)夠(gou)準(zhun)確(que)核(he)算具體(ti)(ti)領(ling)用(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)材料(liao)數量，而是(shi)(shi)直接大概設(she)定領(ling)用(yong)(yong)(yong)(yong)(yong)比例而沒有(you)(you)對應的(de)(de)(de)領(ling)用(yong)(yong)(yong)(yong)(yong)單等(deng)證(zheng)明(ming)材料(liao)作為支(zhi)撐；三(san)是(shi)(shi)部分機器(qi)設(she)備存(cun)在功能(neng)混淆使(shi)用(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)情(qing)況(kuang)(kuang)，但是(shi)(shi)企(qi)業(ye)并沒有(you)(you)能(neng)夠(gou)準(zhun)確(que)登記這(zhe)(zhe)部分設(she)備的(de)(de)(de)使(shi)用(yong)(yong)(yong)(yong)(yong)情(qing)況(kuang)(kuang)，沒有(you)(you)準(zhun)確(que)區分設(she)備是(shi)(shi)用(yong)(yong)(yong)(yong)(yong)于(yu)生產還是(shi)(shi)用(yong)(yong)(yong)(yong)(yong)于(yu)研(yan)(yan)(yan)(yan)發(fa)，沒有(you)(you)詳細(xi)的(de)(de)(de)記錄進(jin)行(xing)證(zheng)明(ming)，于(yu)是(shi)(shi)該(gai)企(qi)業(ye)將這(zhe)(zhe)部分機器(qi)設(she)備的(de)(de)(de)維護(hu)金額全部劃歸(gui)計入研(yan)(yan)(yan)(yan)發(fa)費(fei)用(yong)(yong)(yong)(yong)(yong)，存(cun)在較大的(de)(de)(de)稅務(wu)風險。

（4）研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)項目(mu)(mu)部(bu)(bu)(bu)(bu)門(men)(men)與(yu)(yu)生(sheng)(sheng)(sheng)(sheng)產(chan)部(bu)(bu)(bu)(bu)門(men)(men)劃(hua)分(fen)(fen)不清(qing)。根據稅(shui)收政策(ce)文件內容可(ke)以知道(dao)，如(ru)果企(qi)業沒有(you)(you)(you)設置(zhi)專職負(fu)責(ze)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)的(de)(de)(de)(de)(de)機構，或己(ji)經(jing)(jing)(jing)設置(zhi)了機構但同時(shi)(shi)還(huan)參(can)與(yu)(yu)生(sheng)(sheng)(sheng)(sheng)產(chan)經(jing)(jing)(jing)營(ying)(ying)(ying)的(de)(de)(de)(de)(de)，企(qi)業應(ying)該(gai)要(yao)分(fen)(fen)別精確計(ji)算生(sheng)(sheng)(sheng)(sheng)產(chan)經(jing)(jing)(jing)營(ying)(ying)(ying)費(fei)用(yong)(yong)(yong)及研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)費(fei)用(yong)(yong)(yong)，如(ru)果無法(fa)分(fen)(fen)辨清(qing)楚的(de)(de)(de)(de)(de)，就不能(neng)作(zuo)加(jia)(jia)計(ji)扣除(chu)處理。在(zai)實(shi)地(di)檢查(cha)時(shi)(shi)發(fa)(fa)(fa)(fa)現，部(bu)(bu)(bu)(bu)分(fen)(fen)高新技術(shu)(shu)企(qi)業雖然(ran)設置(zhi)了研(yan)(yan)(yan)(yan)(yan)究開發(fa)(fa)(fa)(fa)機構，但其下設的(de)(de)(de)(de)(de)一(yi)些(xie)分(fen)(fen)支研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)部(bu)(bu)(bu)(bu)門(men)(men)既有(you)(you)(you)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)工作(zuo)又參(can)與(yu)(yu)到(dao)實(shi)際(ji)的(de)(de)(de)(de)(de)生(sheng)(sheng)(sheng)(sheng)產(chan)活動當中。例如(ru)，部(bu)(bu)(bu)(bu)分(fen)(fen)高新技術(shu)(shu)企(qi)業研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)項目(mu)(mu)部(bu)(bu)(bu)(bu)門(men)(men)的(de)(de)(de)(de)(de)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)活動主(zhu)要(yao)為(wei)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)項目(mu)(mu)并負(fu)責(ze)相(xiang)關的(de)(de)(de)(de)(de)生(sheng)(sheng)(sheng)(sheng)產(chan)經(jing)(jing)(jing)營(ying)(ying)(ying)活動，根據企(qi)業的(de)(de)(de)(de)(de)安排，該(gai)部(bu)(bu)(bu)(bu)門(men)(men)一(yi)邊試(shi)投(tou)產(chan)研(yan)(yan)(yan)(yan)(yan)制，一(yi)邊生(sheng)(sheng)(sheng)(sheng)產(chan)交(jiao)付(fu)，該(gai)項目(mu)(mu)的(de)(de)(de)(de)(de)立項和(he)(he)各項成(cheng)本費(fei)用(yong)(yong)(yong)均由(you)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)部(bu)(bu)(bu)(bu)門(men)(men)進行負(fu)責(ze)。然(ran)而(er)，在(zai)實(shi)際(ji)工作(zuo)中，由(you)于(yu)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)部(bu)(bu)(bu)(bu)門(men)(men)的(de)(de)(de)(de)(de)技術(shu)(shu)人(ren)(ren)員(yuan)主(zhu)要(yao)職責(ze)在(zai)于(yu)開展(zhan)技術(shu)(shu)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)，技術(shu)(shu)人(ren)(ren)員(yuan)對(dui)于(yu)成(cheng)本的(de)(de)(de)(de)(de)歸集沒有(you)(you)(you)清(qing)晰的(de)(de)(de)(de)(de)概念，在(zai)邊研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)邊生(sheng)(sheng)(sheng)(sheng)產(chan)的(de)(de)(de)(de)(de)情況(kuang)下，技術(shu)(shu)人(ren)(ren)員(yuan)很(hen)難區(qu)分(fen)(fen)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)投(tou)入費(fei)用(yong)(yong)(yong)和(he)(he)生(sheng)(sheng)(sheng)(sheng)產(chan)經(jing)(jing)(jing)營(ying)(ying)(ying)費(fei)用(yong)(yong)(yong)，整(zheng)個部(bu)(bu)(bu)(bu)門(men)(men)只(zhi)統一(yi)上(shang)報(bao)全(quan)部(bu)(bu)(bu)(bu)的(de)(de)(de)(de)(de)費(fei)用(yong)(yong)(yong)報(bao)表(biao)，而(er)實(shi)際(ji)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)活動情況(kuang)和(he)(he)生(sheng)(sheng)(sheng)(sheng)產(chan)經(jing)(jing)(jing)營(ying)(ying)(ying)費(fei)用(yong)(yong)(yong)并未進行區(qu)分(fen)(fen)，也(ye)缺少相(xiang)應(ying)的(de)(de)(de)(de)(de)基(ji)礎資(zi)料(liao)備查(cha)。再(zai)有(you)(you)(you)，加(jia)(jia)上(shang)管理不到(dao)位，研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)部(bu)(bu)(bu)(bu)門(men)(men)與(yu)(yu)財(cai)(cai)(cai)務(wu)部(bu)(bu)(bu)(bu)門(men)(men)之間沒有(you)(you)(you)形成(cheng)有(you)(you)(you)效的(de)(de)(de)(de)(de)溝(gou)通，財(cai)(cai)(cai)務(wu)部(bu)(bu)(bu)(bu)門(men)(men)在(zai)進行研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)費(fei)用(yong)(yong)(yong)的(de)(de)(de)(de)(de)歸集時(shi)(shi)，缺乏研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)部(bu)(bu)(bu)(bu)門(men)(men)的(de)(de)(de)(de)(de)配(pei)合(he)，直接(jie)造成(cheng)該(gai)項目(mu)(mu)的(de)(de)(de)(de)(de)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)費(fei)用(yong)(yong)(yong)和(he)(he)生(sheng)(sheng)(sheng)(sheng)產(chan)經(jing)(jing)(jing)營(ying)(ying)(ying)費(fei)用(yong)(yong)(yong)確實(shi)無法(fa)劃(hua)清(qing)。這種情況(kuang)不僅導致項目(mu)(mu)管理混亂，還(huan)很(hen)可(ke)能(neng)導致財(cai)(cai)(cai)務(wu)部(bu)(bu)(bu)(bu)門(men)(men)會將一(yi)些(xie)不符(fu)合(he)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)費(fei)用(yong)(yong)(yong)加(jia)(jia)計(ji)扣除(chu)政策(ce)規定的(de)(de)(de)(de)(de)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)費(fei)用(yong)(yong)(yong)，也(ye)計(ji)算到(dao)本企(qi)業進行可(ke)加(jia)(jia)計(ji)扣除(chu)的(de)(de)(de)(de)(de)研(yan)(yan)(yan)(yan)(yan)發(fa)(fa)(fa)(fa)費(fei)用(yong)(yong)(yong)里(li)面，給財(cai)(cai)(cai)務(wu)管理和(he)(he)享受加(jia)(jia)計(ji)扣除(chu)優惠(hui)政策(ce)帶來相(xiang)應(ying)的(de)(de)(de)(de)(de)涉稅(shui)風險(xian)。