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。

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.