前 言
隨著我國產業結構的優化升級，新技術、新工藝、新材料的應用帶動了一批高新技術
企業的蓬勃發展，這些新興企業該如何進行高新技術申報、享受哪些稅收優惠與政策扶持，
這些企業的經濟業務有哪些特點，其賬務處理和稅收、審計該如何進行？這些問題困擾著
傳統企業出身的財務人員，也對院校的財經人員培養提出新的要求。本人在高新技術企業
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人員的人才培養方案和
課程改革方案。有不少高校的教師反映，現在學校的會計教材都是以傳統工業作為案例原
型，去講解其賬務處理。而大部分學生畢業后更愿意去高新技術企業，所學和所用是脫節的，
導致學生入職后不能快速地理解企業業務，熟練地處理企業賬務�；诖�，很多院校的老
師希望能有一本高新技術企業賬務實操的教材，作為基礎會計課程的輔助案例實戰教程。
本書以高新技術企業的典型企業—某軟件公司為案例原型，采用真實的業務、真實
的原始憑證，完整展現了一家高新技術企業從研發項目立項到其產品研發成功上市銷售全
流程的賬務處理和財務管控方式。書中有對高新軟件企業特有事項的詳細解析，有高新企
業所特享的稅務優惠的具體處理，有完整全面的業務介紹，以及規范的賬務處理。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，保留了真實企業業務的原貌，讓讀
者能看到原汁原味的企業業務，學習到最貼近企業的賬務處理，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驗：
1.高新技術企業享受哪些稅收優惠；
2.什么樣資質的企業能申請高新，其認定條件是什么；
3.高新技術企業研發費用的歸集與加計扣除；
4.高新技術企業的研發流程、研發事項解析與財務處理；
5.高新技術企業軟件產品銷售和軟件服務銷售的收入確認特點；
6.高新技術企業軟件收入增值稅即征即退的處理；
7.高新技術企業年終匯算清繳研發費用加計扣除的處理；
8.高新技術企業對于研發費用與高新技術收入的專項審計。
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
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