企业研发费用税前加计扣除政策是促使企业加大研发投入和提升自主创新能力的有效保障。从上世纪90年代中期开始实施的企业研究开发费用税前加计扣除政策经历了确立期、发展期、完善期三个发展阶段,扣除主体范畴、研发活动范围、研发费用支出内容、研发费用向后结转以及集团公司集中研发费用的合理分配等方面内容得到不断拓展和延伸,多层次政策体系已基本形成。政策依据包括理论和实证层面。针对实际操作中执行不力现状,文章在问卷调查基础上分析了影响加计扣除政策有效实施的因素并提出对策建议。
Abstract
The Pretax Additional Deduction (PAD) policy is an effective instrument to encourage an enterprise for increasing its R&D investment and improving the capability and capacity of independent innovation. Since the policy is enacted in the middle of 1990's, it has experienced three development stages: establishment, development, and improvement. Many detailed rules have also been continually expanded and extended, such as the domain of discounting bodies, the scope of R&D activities, the R&D expenses, the backward discounting of the R&D expense, the rational allocation of Group's R&D expenses, etc. And then a multi-level policy system has been basically formed. The basis of the policy has involved in both the theoretical and empirical level. In the light of poor performance in practice, the main factors influencing the effectiveness of this policy are analyzed on the basis of questionnaire survey and some suggestions are put forward at last.
关键词
研究开发费用 /
研究开发活动 /
R&D税收激励 /
加计扣除政策
Key words
R&D expense /
research and development activity /
tax incentives for R&D /
PAD policy
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参考文献
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基金
国家软科学研究计划项目"长三角地区企业加计扣除政策实施效果评价"(编号:2009GXS5D109)、国家自然科学基金项目"全球化背景下中国居民消费收敛的结构性路径分析和政策研究"(编号:70873052)。
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