科研管理

科研管理 ›› 2013, Vol. 34 ›› Issue (1): 94-98.

• 论文 • 上一篇    下一篇

企业研发费加计扣除政策实施问题及对策研究

王再进, 方衍   

  1. 科学技术部科技评估中心,北京 100081
  • 收稿日期:2011-11-26 修回日期:2012-10-25 出版日期:2013-01-27 发布日期:2013-01-19
  • 基金资助:
    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)。

The implementation process problems and countermeasuresfor the pre-tax deduction policy of enterprises R&D expenses

Wang Zaijin, Fan Yan   

  1. Center for Science and Technology Evaluation, Miuistry of Science and Technology, Beijing 100081, China
  • Received:2011-11-26 Revised:2012-10-25 Online:2013-01-27 Published:2013-01-19

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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。

关键词: 研究开发费用, 税收激励, 政策研究

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.

Key words: R&D expense, tax incentive, policy research

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