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Taxes and Taxation
Reference:
Palamarchuk, E. A.
The Cost of Research and Development
Activities (R&D)
// Taxes and Taxation.
2013. ¹ 6.
P. 433-439.
URL: https://en.nbpublish.com/library_read_article.php?id=62995
Palamarchuk, E. A. The Cost of Research and Development Activities (R&D)Abstract: When forming a taxable base of the profit tax imposed on organizations conducting research and development activities (R&D), there should be a certain procedure for calculating the cost of such activities. This topic is much discussed and disputed over not only by organizations but also government officials. The author of the present article reveals the main points of including the cost of R&D in the taxable base. Keywords: Taxes and taxation, profit tax, research, development, costs, R&D, taxable base, taxpayer, special economic zones, List No. 988.
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This article written in Russian. You can find original text of the article here . References
1. - Nalogovyy kodeks RF;
2. - Federal'nyy zakon ot 23.08.1996g. ¹127-FZ "O nauke i gosudarstvennoy nauchno-tekhnicheskoy politike"; 3. - Pis'mo Minfin Rossii ot 24.12.2009 ¹ 03-03-05/251; 4. - Pis'mo FNS Rossii ot 01.02.2010 ¹ 3-2-06/10; 5. - Pis'mo Minfin Rossii ot 06.04.2010 ¹03-03-06/1/236; 6. - Pis'mo Minfina Rossii ot 29.07.2010 N 03-03-06/1/495; 7. - PBU 17/02 «Uchet raskhodov na nauchno-issledovatel'skie, opytno-konstruktorskie i tekhnologicheskie raboty»; 8. - Stat'ya «GD prinyala zakon o blagopriyatnykh nalogovykh usloviyakh dlya innovatsionnoy deyatel'nosti», istochnik «RBK» http://www.rbc.ru/rbcfreenews/20110511174904.shtml |
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