浅析企业研发加计扣除政策运用

Brief Analysis on the Application of the R&D Deduction Policy for Enterprises

为鼓励企业加大研发投入,提高创新能力,国家出台研发费用加计扣除政策。通过对比多版政策的实施效果,发现政策实施中存在政策制定对地区、行业的针对性不强;企业在政策的实际使用过程中存在较多问题,并提出了相应建议。

In order to increase the investment in R&D of enterprises and improve their innovation capabilities,the state has introduced a policy of deduction for R&D expenses.By comparing the differences of multiple versions of policies,several problems in policy implementation are found:policy formulation is not strong in terms of regional and industry pertinence,there are many problems with the actual use of policies by enterprises.In view of the above problems,corresponding suggestions are made.