In order to encourage enterprises to increase investment in research and development, improve scientific and technological innovation ability, promote the upgrading of industrial structure, and fully implement the preferential policy of additional deduction of enterprise income tax for research and development expenses, the Internal Revenue Bureau of Inner Mongolia Autonomous Region, in accordance with the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations and other relevant provisions, Combined with the actual work, the training of special guidance on the policy of additional deduction for R&D expenses was held on June 22.

In this training, the business backbone of the taxation department of the Municipal Bureau explained in detail the preferential policy provisions of additional deduction of R&D expenses, the basic process of enterprise tax declaration and the collection, preparation and retention of information for future reference after the declaration. From the advanced enterprise financial personnel on the perspective of enterprise financial personnel how to understand the accounting of research and development expenses and research and development expenses additional deduction accounting requirements.

Through this training so that our financial personnel accurately understand the accounting of research and development expenses, deeply realize that in the business activities of enterprises, research and development activities is also the basis of enterprise research and development accounting. In daily work, our financial personnel should not only to learn and master their own professional developments of accounting in the accounting caliber, also should further understand the process and business activities, and often communicate with each business department, and in combination with the practical situation of enterprise reverse to promote research and development project process re-engineering, to make the related research and development of accounting more specification.