浅析企业研发投入奖励政策

Brief Analysis of the R&D Investment Incentive Policy

文章介绍了15个副省级城市研发投入奖励政策,探讨了研发奖励的发放条件,分析了奖励基数与享受加计扣除政策的研发费用的关系。针对实施过程中的申报繁杂、奖励效用不明显等问题,提出优化申报流程、探索多样化奖励方式、加强政策宣传等建议。

The R&D investment incentive policies of 15sub-provincial cities were produced in this paper,the conditions for issuing R&D incentives were discussed,and the relationship between the incentive base and R&D expenses enjoying the super-deduction policy were analyzed.In view of the complicated declarations in the implementation process,the lack of obvious incentive effect and other problems,relevant suggestions such as optimizing the declaration process,exploring diversified incentive methods,and strengthening policy publicity are put forward.