摘要
以研发费用加计扣除的政策为背景,系统分析了研发费用加计扣除政策的法律依据、适用范围、注意事项以及对企业的推动作用。
Taking policy of weighted deduction of R＆D investment as background, the authors systematically analyzed legal basis, application range, notes and promotion of enterprises of R＆D investment.
出处
《科技创新与生产力》
2012年第11期15-19,共5页
Sci-tech Innovation and Productivity
关键词
研发费用
加计扣除
企业创新
政策解析
research and development investment
weighted deduction
enterprises＇ innovation
policy analysis
