本課程以某著名軟件公司為案例原型，采用真實的憑證、真實的場景、真實的財務管控，完整展現(xiàn)了一家高新技術企業(yè)從研發(fā)項目立項到其產(chǎn)品研發(fā)成功面市銷售的全流程賬務處理和財務管控。課程中有對高新軟件企業(yè)特有事項的詳細解析，也有高新企業(yè)所特享稅務優(yōu)惠的具體處理。該課程不僅手把手教你高新企業(yè)的賬務處理，更傳授多年的高新企業(yè)財務工作經(jīng)驗，讓初出校門的學生學完該課程后能無縫對接高新企業(yè)的財務崗位。

前 言

隨著我國產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級，新技術、新工藝、新材料的應用帶動了一批高新技術

企業(yè)的蓬勃發(fā)展，這些新興企業(yè)該如何進行高新技術申報、享受哪些稅收優(yōu)惠與政策扶持，

這些企業(yè)的經(jīng)濟業(yè)務有哪些特點，其賬務處理和稅收、審計該如何進行？這些問題困擾著

傳統(tǒng)企業(yè)出身的財務人員，也對院校的財經(jīng)人員培養(yǎng)提出新的要求。本人在高新技術企業(yè)

工作多年，近些年也一直和高校探討和參與編寫新時代背景下財經(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)在學校的會計教材都是以傳統(tǒng)工業(yè)作為案例原

型，去講解其賬務處理。而大部分學生畢業(yè)后更愿意去高新技術企業(yè)，所學和所用是脫節(jié)的，

導致學生入職后不能快速地理解企業(yè)業(yè)務，熟練地處理企業(yè)賬務�；�于此，很多院校的老

師希望能有一本高新技術企業(yè)賬務實操的教材，作為基礎會計課程的輔助案例實戰(zhàn)教程。

本書以高新技術企業(yè)的典型企業(yè)—某軟件公司為案例原型，采用真實的業(yè)務、真實

的原始憑證，完整展現(xiàn)了一家高新技術企業(yè)從研發(fā)項目立項到其產(chǎn)品研發(fā)成功上市銷售全

流程的賬務處理和財務管控方式。書中有對高新軟件企業(yè)特有事項的詳細解析，有高新企

業(yè)所特享的稅務優(yōu)惠的具體處理，有完整全面的業(yè)務介紹，以及規(guī)范的賬務處理。書中有

大量的原始憑證，這些憑證均是由真實憑證脫敏而成，保留了真實企業(yè)業(yè)務的原貌，讓讀

者能看到原汁原味的企業(yè)業(yè)務，學習到最貼近企業(yè)的賬務處理，為之后的工作打下良好的

基礎。

通過本書的學習，讀者將能收獲以下知識和實操經(jīng)驗：

1.高新技術企業(yè)享受哪些稅收優(yōu)惠；

2.什么樣資質(zhì)的企業(yè)能申請高新，其認定條件是什么；

3.高新技術企業(yè)研發(fā)費用的歸集與加計扣除；

4.高新技術企業(yè)的研發(fā)流程、研發(fā)事項解析與財務處理；

5.高新技術企業(yè)軟件產(chǎn)品銷售和軟件服務銷售的收入確認特點；

6.高新技術企業(yè)軟件收入增值稅即征即退的處理；

7.高新技術企業(yè)年終匯算清繳研發(fā)費用加計扣除的處理；

8.高新技術企業(yè)對于研發(fā)費用與高新技術收入的專項審計。

新道科技股份公司財務領域?qū)＜�。美國注冊管理會計師，用友集團高級工程師；從事財務工作近10年，歷任成本會計、預算專員、財務經(jīng)理等職；從事財務軟件研發(fā)工作8年，為多家企業(yè)做過財務咨詢和財務軟件實施工作。

目 錄

1 國家高新技術企業(yè)認定和優(yōu)惠政策 ··················································001

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

1.2　成為國家高新技術企業(yè)能享受哪些優(yōu)惠政策？ ·····················································001

1.3　如何申請成為國家高新技術企業(yè)？ ·········································································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(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)簡介 ·················································································007

2.1　企業(yè)簡況 ·····················································································································007

2.2　公司主要的領導和組織結(jié)構(gòu) ·····················································································007

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

2.4　企業(yè)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(yōu)惠情況 ·······························································································009

2.5　企業(yè)主要的會計政策 ·································································································010

2.6　企業(yè)的會計科目 ·········································································································013

3 高新軟件行業(yè)的經(jīng)濟業(yè)務活動 ·························································014

3.1　產(chǎn)品研發(fā)過程財務核算 ·····························································································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)項目加計扣除項 ···································································014

3.1.3　軟件產(chǎn)品研發(fā)業(yè)務 ·······················································································014

3.1.4 軟硬一體產(chǎn)品研發(fā)業(yè)務 ···············································································044

3.2 企業(yè)的采購業(yè)務核算 ·································································································044

3.2.1 采購業(yè)務簡介與采購流程 ···········································································044

3.2.2 采購業(yè)務活動 ·······························································································045

3.3 銷售業(yè)務核算 ·············································································································055

3.3.1 軟件企業(yè)收入的類型和收入的確認 ···························································055

3.3.2 軟件企業(yè)的銷售流程 ···················································································055

3.3.3 軟件企業(yè)銷售經(jīng)營活動 ···············································································056

3.4 其他經(jīng)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(yè)認定需提交材料 ·················································································139

4.2 中介機構(gòu)條件 ·············································································································140

4.3 研發(fā)費用專項審計報告 ·····························································································140

4.4 高新技術產(chǎn)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(yè)重新認定（復審） ·············································································146

4.7 高新技術企業(yè)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(yè)所得稅匯算清繳—研發(fā)費用加計扣除 ·················································148