The relationship between R&D expense and net profit was analysized in the paper. The study shows, according to the income tax law, the reasonable more R&D expense than last year will make the firms get more after-tax net profit. than before
分析了企业的研究开发费用与其税后净利润的相互关系,得出了在符合税法的相关条件下,适当增加研究开发费用反而会增加企业净利润的结论。
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