我国企业研发费用加计扣除的税收优惠新政分析

Analysis of the New Tax Incentive Policy of Weighted Deduction on R&D Expenses of Chinese Enterprises

本文对我国企业享受研发费用加计扣除税收优惠政策的最新制度安排进行了梳理;对发达国家研发投入税收优惠从政策模式、设计特点、实施效果等进行了深入分析。之后,本文从我国企业开展研发活动的性质、人员、费用界定等角度研究了落实相关政策的难点,并从纳税管理、费用归集核算、风险防控等方面给出具体操作建议。最后,从短期和中长期角度针对税收优惠给出政策建议。

This article reviews new tax policy of the R＆D additional deduction enjoyed by enterprises, makes analysis on the policy model, design features, and implementation effects of R＆D tax incentives for countries conducted. The paper also makes some analysis on the difficulties to implement the relevant policies, such ashow to define the nature, the personnel, and the cost of the business R＆D activities. Specific operational recommendations are also given from tax management, cost collection accounting, risk control and other aspects. Finally, policy recommendations for tax incentives are given in the short and long-term perspective.