技术开发费150%税前加计扣除政策落实问题分析与对策研究

Study on problems of the policy of technology development expenses deduction from the taxable income and its implementation

结合调查数据和理论研究分析了我国技术开发费150%税前加计扣除政策存在的有关问题,并提出了相应的建议。本文建议统一使用"研究开发费"代替"技术开发费";给予企业选择研究开发费所得税扣除政策优惠的权利;地方政府建立政策落实专家会商机制,并简化审批手续;政策应以支持企业自主创新为主。

The article studies problems of the policy of technology development expenses deduction from the taxable income for an additional 50% and its implementation by using investigation theoretical analysis method. It is necessary to replace the technology development expenses with research and development expenses and unify the scope of research and development expenses which can and should be deducted. Then, it is necessary to allow enterprises to reckon the research and development expenses in current expenses or amortize them as intangible assets in after years. Thirdly, the local governments should establish expertise negotiation mechanism especially that for the independent programs inside enterprises to implement the policy, and simplify the examine and approve procedure in implementing the policy. In the end, the policy should focus on supporting the construction of the indigenous innovation for enterprises.