本课程以某著名软件公司为案例原型，采用真实的凭证、真实的场景、真实的财务管控，完整展现了一家高新技术企业从研发项目立项到其产品研发成功面市销售的全流程账务处理和财务管控。课程中有对高新软件企业特有事项的详细解析，也有高新企业所特享税务优惠的具体处理。该课程不仅手把手教你高新企业的账务处理，更传授多年的高新企业财务工作经验，让初出校门的学生学完该课程后能无缝对接高新企业的财务岗位。

前 言

随着我国产业结构的优化升级，新技术、新工艺、新材料的应用带动了一批高新技术

企业的蓬勃发展，这些新兴企业该如何进行高新技术申报、享受哪些税收优惠与政策扶持，

这些企业的经济业务有哪些特点，其账务处理和税收、审计该如何进行？这些问题困扰着

传统企业出身的财务人员，也对院校的财经人员培养提出新的要求。本人在高新技术企业

工作多年，近些年也一直和高校探讨和参与编写新时代背景下财经人员的人才培养方案和

课程改革方案。有不少高校的教师反映，现在学校的会计教材都是以传统工业作为案例原

型，去讲解其账务处理。而大部分学生毕业后更愿意去高新技术企业，所学和所用是脱节的，

导致学生入职后不能快速地理解企业业务，熟练地处理企业账务。基于此，很多院校的老

师希望能有一本高新技术企业账务实操的教材，作为基础会计课程的辅助案例实战教程。

本书以高新技术企业的典型企业—某软件公司为案例原型，采用真实的业务、真实

的原始凭证，完整展现了一家高新技术企业从研发项目立项到其产品研发成功上市销售全

流程的账务处理和财务管控方式。书中有对高新软件企业特有事项的详细解析，有高新企

业所特享的税务优惠的具体处理，有完整全面的业务介绍，以及规范的账务处理。书中有

大量的原始凭证，这些凭证均是由真实凭证脱敏而成，保留了真实企业业务的原貌，让读

者能看到原汁原味的企业业务，学习到最贴近企业的账务处理，为之后的工作打下良好的

基础。

通过本书的学习，读者将能收获以下知识和实操经验：

1.高新技术企业享受哪些税收优惠；

2.什么样资质的企业能申请高新，其认定条件是什么；

3.高新技术企业研发费用的归集与加计扣除；

4.高新技术企业的研发流程、研发事项解析与财务处理；

5.高新技术企业软件产品销售和软件服务销售的收入确认特点；

6.高新技术企业软件收入增值税即征即退的处理；

7.高新技术企业年终汇算清缴研发费用加计扣除的处理；

8.高新技术企业对于研发费用与高新技术收入的专项审计。



目 录

1 国家高新技术企业认定和优惠政策 ··················································001

1.1　什么是国家高新技术企业？ ·····················································································001

1.2　成为国家高新技术企业能享受哪些优惠政策？ ·····················································001

1.3　如何申请成为国家高新技术企业？ ·········································································002

 1.3.1　高新认定的条件 ···························································································002

 1.3.2　认定流程 ·······································································································002

1.4　高新技术企业中的典型—软件企业 ·····································································004

1.5　软件企业享有特殊优惠政策 ·····················································································005

 1.5.1　所得税：两免三减半 ···················································································005

 1.5.2　增值税：即征即退 ·······················································································006

2 案例企业简介 ·················································································007

2.1　企业简况 ·····················································································································007

2.2　公司主要的领导和组织结构 ·····················································································007

2.3　财务部各岗位职责 ·····································································································008

2.4　企业基本的税收政策 ·································································································009

 2.4.1　主要税（费）项目及税（费）率 ·······························································009

 2.4.2 税收优惠情况 ·······························································································009

2.5　企业主要的会计政策 ·································································································010

2.6　企业的会计科目 ·········································································································013

3 高新软件行业的经济业务活动 ·························································014

3.1　产品研发过程财务核算 ·····························································································014



 3.1.1　软件产品研发流程 ·······················································································014

 3.1.2　软件产品研发项目加计扣除项 ···································································014

 3.1.3　软件产品研发业务 ·······················································································014

 3.1.4 软硬一体产品研发业务 ···············································································044

3.2 企业的采购业务核算 ·································································································044

 3.2.1 采购业务简介与采购流程 ···········································································044

 3.2.2 采购业务活动 ·······························································································045

3.3 销售业务核算 ·············································································································055

 3.3.1 软件企业收入的类型和收入的确认 ···························································055

 3.3.2 软件企业的销售流程 ···················································································055

 3.3.3 软件企业销售经营活动 ···············································································056

3.4 其他经营活动 ·············································································································083

3.5 月末处理 ·····················································································································135

3.6 三大报表出具 ·············································································································138

4 审计相关事项 ·················································································139

4.1 高新技术企业认定需提交材料 ·················································································139

4.2 中介机构条件 ·············································································································140

4.3 研发费用专项审计报告 ·····························································································140

4.4 高新技术产品（服务）收入明细专项审计报告 ·····················································143

4.5 近三年财务会计报告 ·································································································145

4.6 高新技术企业重新认定（复审） ·············································································146

4.7 高新技术企业年度备案 ·····························································································146

5 税务相关事项 ·················································································147

5.1 即征即退增值税退税申请（月度） ·········································································147

5.2 年度企业所得税汇算清缴—研发费用加计扣除 ·················································148



本教材不仅可以手把手教你高新企业的账务处理，更传授多年的高新企业财务工作经验，让初出校门的学生学完该课程后能无缝对接高新企业的财务岗位。

新道科技股份公司财务领域专家。美国注册管理会计师，用友集团高级工程师；从事财务工作近10年，历任成本会计、预算专员、财务经理等职；从事财务软件研发工作8年，为多家企业做过财务咨询和财务软件实施工作。