河南省企业研发费用加计扣除政策研究

Research on the Policy of Additional Deduction of Enterprise R&D Expenses in Henan Province

企业研发费用加计扣除政策是激励企业增加研发投入的一项普惠性政策,是激发企业科技创新活力的重要政策工具。其作为公共科技政策领域一项支持企业创新的重要政策,对实施创新驱动发展战略、建设创新型国家具有重要的意义。本文通过分析近三年河南省的企业在研发信息管理系统中填报的相关数据,从总体情况和结构情况两个方面概括了研发费用加计扣除政策在河南省的实施情况,系统分析了研发费用加计扣除政策在具体实施过程中存在的问题,最后从政策制定、政府推动、企业履行三个方面提出了完善河南省企业研发费用加计扣除政策的对策,以期为有关部门提供决策参考。

The policy of additional deduction of R&D expenses is a universal policy to encourage enterprises to in⁃crease R&D investment,and an important policy tool to stimulate the vitality of enterprises'scientific and technolog⁃ical innovation.As an important policy supporting enterprise innovation in the field of public science and technology policy,it is of great significance to implement innovation driven development strategy and build an innovative coun⁃try.Based on the analysis of the relevant data in the R&D information management system of enterprises in Henan Province in recent three years,this paper summarized the implementation of the R&D expense plus deduction poli⁃cy in Henan Province from the overall situation and structural situation,and systematically analyzed the problems ex⁃isting in the specific implementation process of the R&D expense plus deduction policy,and finally from the policy formulation,government promotion and enterprise implementation three aspects put forward countermeasures and suggestions to improve the enterprise R&D expenses plus deduction policy in Henan Province,to provide decisionmaking reference for relevant departments.