| 企业研发费加计扣除政策实施问题及对策研究 |
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| 引用本文： | 王再进,方衍.企业研发费加计扣除政策实施问题及对策研究[J].科研管理,2013,34(1):94-98. |
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| 作者姓名： | 王再进 方衍 |
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| 作者单位： | 科学技术部科技评估中心,北京 100081 |
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| 基金项目： | 国家软科学研究计划项目,项目编号(2009GXS4K048),起止时间(2009-2010);国家软科学研究计划项目,项目编号(2011GXS5K079),起止日期(2011-2013) |
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| 摘 要： | 对企业研发费用实行税前加计扣除,是我国通过税收杠杆鼓励和支持企业技术创新的一项重要优惠举措。本文结合最新调查情况,概括反映了企业研发费用加计扣除政策的实施现状,分析指出了研发领域受限、研发费归集难、研发项目认定管理不完善、企业享受面小、区域落实不平衡等主要问题,并提出了有针对性的对策建议,希冀为推动该政策的深入落实提供有益参考。
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| 关 键 词： | 研究开发费用 税收激励 政策研究 |
| 收稿时间： | 2011-11-26 |
The implementation process problems and countermeasures for the pre-tax deduction policy of enterprises R&D expenses |
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| Wang Zaijin,Fan Yan.The implementation process problems and countermeasures for the pre-tax deduction policy of enterprises R&D expenses[J].Science Research Management,2013,34(1):94-98. |
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| Authors: | Wang Zaijin Fan Yan |
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| Institution: | Center for Science and Technology Evaluation, Miuistry of Science and Technology, Beijing 100081, China |
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| Abstract: | The pre-tax deduction for enterprises R&D expenses is an important tax incentive, encouraging and supporting the technological innovation of China's enterprises. Based on the brief review on the implementation situation of the pre-tax deduction policy for enterprises R&D expenses with the latest survey results, the main factors influencing the effectiveness of the policy are pointed out and analyzed, including the limited field of R&D pre-tax deduction, the collection difficulty of R&D expenses, the inadequacy of R&D project management, the narrowness of policy benefiting surface, and the regional imbalance of the policy implementation. Finally, some corresponding suggestions are put forward, a useful references for promoting the policy in-depth implementation is provided. |
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| Keywords: | R&D expense tax incentive policy research |
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