上海企业研发费用加计扣除政策评估

The Evaluation of Additional Deduction Policy to Enterprise Research and Development Costs in Shanghai

实施研发加计扣除政策,其目的在于通过税收优惠政策降低企业研发成本和风险。根据该政策实施中存在的问题,建议在市级层面统一研发项目的鉴定规程,出台相应管理办法和项目争议解决机制,培育加计扣除政策服务专业机构,引导鼓励市场进行信息化平台建设,建立一套规范的科研—财务管理系统,以激发企业加大科技投入的积极性,促进企业提高核心竞争力。

The implementation of research and development additional deduction policy aims to reduce research and development costs and risks by tax incentives. According to the existing problems of policy implementation,it is recommended to research and develop a unified project appraisal procedures in municipal level,formulate corresponding management measures and settlement mechanism of controversy in project,cultivate professional institution for additional deduction policy services,guide and encourage market to participate in the information platform construction,establish a standardized research- financial management system,which will stimulate enterprise's enthusiasm to increase investment in science and technology and improve it's core competitiveness.