研发费用加计扣除对企业创新绩效的影响

The impact of additional deduction of R&D expenses on enterprise innovation performance

文章通过分析如何利用研发费用加计扣除政策提升企业的创新绩效,发现通过加大税收优惠力度、设置产学研平台、鼓励科技金融深度融合等方式可以充分发挥研发费用加计扣除政策在企业创新绩效提升中的作用。

This paper analyzes how to use the aditional deduction policy of R and development expenses to improve the innovation performance of enterprises,and finds that the role of additional deduction policy of R and development expenses can give full play in.the inovation perfomance improvement of enterprises by increasing tax incentives,sttig up ndusty-university research patform,and encouraging the deep integration of science,technology and finance.