目 錄

1 國家高新技術企業認定和優惠政策 ··················································001

1.1　什么是國家高新技術企業？ ·····················································································001

1.2　成為國家高新技術企業能享受哪些優惠政策？ ·····················································001

1.3　如何申請成為國家高新技術企業？ ·········································································002

1.3.1　高新認定的條件 ···························································································002

1.3.2　認定流程 ·······································································································002

1.4　高新技術企業中的典型—軟件企業 ·····································································004

1.5　軟件企業享有特殊優惠政策 ·····················································································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 案例企業簡介 ·················································································007

2.1　企業簡況 ·····················································································································007

2.2　公司主要的領導和組織結構 ·····················································································007

2.3　財務部各崗位職責 ·····································································································008

2.4　企業基本的稅收政策 ·································································································009

2.4.1　主要稅（費）項目及稅（費）率 ·······························································009

2.4.2 稅收優惠情況 ·······························································································009

2.5　企業主要的會計政策 ·································································································010

2.6　企業的會計科目 ·········································································································013

3 高新軟件行業的經濟業務活動 ·························································014

3.1　產品研發過程財務核算 ·····························································································014

3.1.1　軟件產品研發流程 ·······················································································014

3.1.2　軟件產品研發項目加計扣除項 ···································································014

3.1.3　軟件產品研發業務 ·······················································································014

3.1.4 軟硬一體產品研發業務 ···············································································044

3.2 企業的采購業務核算 ·································································································044

3.2.1 采購業務簡介與采購流程 ···········································································044

3.2.2 采購業務活動 ·······························································································045

3.3 銷售業務核算 ·············································································································055

3.3.1 軟件企業收入的類型和收入的確認 ···························································055

3.3.2 軟件企業的銷售流程 ···················································································055

3.3.3 軟件企業銷售經營活動 ···············································································056

3.4 其他經營活動 ·············································································································083

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

3.6 三大報表出具 ·············································································································138

4 審計相關事項 ·················································································139

4.1 高新技術企業認定需提交材料 ·················································································139

4.2 中介機構條件 ·············································································································140

4.3 研發費用專項審計報告 ·····························································································140

4.4 高新技術產品（服務）收入明細專項審計報告 ·····················································143

4.5 近三年財務會計報告 ·································································································145

4.6 高新技術企業重新認定（復審） ·············································································146

4.7 高新技術企業年度備案 ·····························································································146

5 稅務相關事項 ·················································································147

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

5.2 年度企業所得稅匯算清繳—研發費用加計扣除 ·················································148