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跨年度的资本化项目,在每个年度都就发生的研发费用参与“其他相关费用”限额的计算吗?
2021.10.29

我单位有一个跨年度的资本化项目,需要在每个年度都就发生的研发费用参与“其他相关费用”限额的计算吗?

为简便计算,且与辅助账样式的设计逻辑保持一致,资本化项目发生的费用在形成无形资产的年度统一纳入计算,比如某资本化项目在2019、2020、2021年均发生了研发费用,2021年形成无形资产,2019、2020年的研发费用在当年暂不参与“其他相关费用”计算,在2021年该研发项目结束后结转无形资产的年度,将上述三年发生的研发费用统一纳入“其他相关费用”限额的计算。

来源:国家税务总局

Previous:2021年10月享受加计扣除优惠,研发费用归集按会计口径还是税务口… Next:小规模纳税人,速来围观!这3类情形可以享受免征增值税优惠吗?
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