企业研发费用加计扣除税收优惠政策的影响因素——以连云港市195家样本企业为例

Analysis of the Main Factors Affecting the Implementation of R & D Expense plus Additional Tax Deduction Policy in Enterprises:Taking 195Sample Enterprises in Lianyungang as the Example

根据研发费用加计扣除政策的理论基础(史密斯模型),设计了面向企业的调查问卷。以主成分分析中的因子分析为基础,利用SPSS软件得出影响政策落实的主要因素,分别是企业因子、政策因子、管理因子。在每个影响因子中,根据所调研指标的数据分析,提出在企业层面应研究国家宏观政策、完善财务管理制度、促进部门合作共进、优化项目管理制度,在政策层面应扩大政策实施范围、加快税收政策立法、完善特殊领域政策,在管理层面应提高政策执行效率、健全配套服务体系。

According to the theoretical basis of the policy of deducting the cost of R ＆ D （Smith model）, an enterprise oriented questionnaire is designed. Based on the factor analysis of principal component analysis, three main factors affecting the implementation of the policy are obtained by using SPSS software. They are enterprise factors, policy factors and management factors. In each dimension, the corresponding countermeasures are put forward according to the analysis of each indicator data. At the enterprise level, the measures are national macro policy, improvement of financial management system, department cooperation and the optimization of the project management system. At the policy level, the measures are expanding the scope, legislation and the perfection of the special field of policy. At the management level, the measures are the improvement of efficiency of the policy implementation and service system.