加快研发费用税前加计扣除政策在江西省落实的对策研究

Research on the Countermeasures to Speed up the Implementation of the Pre-Tax Deduction Policy of R&D Expenses

研发费用税前加计扣除政策在降低企业税负、促进企业加大科技创新投入方面发挥着巨大的作用。本文选取了江西省2013-2017年相关数据,分析了江西省近年来在研发费用税前加计扣除政策落实方面取得的主要成绩和存在的问题。研究结果表明:江西省积极推进政策的落实,享受该优惠政策的企业户数和全省加计扣除总额不断上升,有效激励了企业加大R&D经费,但同时存在地区受益差异大、企业积极性低等问题。最后本文针对存在的问题提出相应的建议。

The pre-tax deduction policy of R&D expenses has played a huge role in reducing corporate tax burden and promoting enterprises to increase investment in technological innovation.This paper selects the relevant data of Jiangxi province from 2013 to 2017,and analyzes the main achievements and existing problems of Jiangxi province in implementing the pre-tax deduction policy of R&D expenses in recent years.The research results show that Jiangxi province actively promotes the implementation of the policy,and the number of enterprises enjoying the preferential policy and the total amount of deductions in the province have continued to rise.It effectively encourages enterprises to increase R&D funding,but at the same time there are large regional differences in benefits and low corporate enthusiasm and other issues.Finally,this article puts forward corresponding suggestions for existing problems.