太原市企业研发费用加计扣除政策现状及建议

Current Implementation Situation and Countermeasures of Weighted Deduction Policies of Enterprises’ R&D

企业研发费用加计扣除税收优惠政策作为国家支持企业科技创新的重要手段,对提高企业自主创新能力具有重要作用。针对太原市企业研发费用加计扣除政策实施现状和存在问题,提出了加快建立政策落实部门会商机制、降低享受优惠政策门槛、加强政府服务延伸、强化企业创新管理和建立政策落实考核机制等改进的对策建议。

As an important mean to support the technological innovation of enterprises, preferential tax policies of weighted deduction of R＆D investment has an important role to improve the capability of independent innovation. Aiming at imple- mentation stares and problems of weighted deduction of R＆D costs in Taiyuan, the paper was put forward countermeasures of accelerating the establishment of a consultation mechanism of the implementation of the policy department, reducing threshold of enjoying preferential policies, strengthening service extension of government, strengthening enterprise innovation management and establishment of policies implement the assessment mechanism.