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本文首先对企业研发费用加计扣除税收政策在我国的发展历程和研究进行了回顾,发现我国企业研发费用支出及加计扣除主要存在加计扣除比例偏低、加计扣除规模地区差异较大、各行业间研发投入强度不尽相同等问题。在对国外研发费用加计扣除政策进行了分析和借鉴的基础上,本文提出我国应从对象范围、核算口径、行业差异、备案机制、抵免政策等方面尽快优化和完善我国现行的研发费用加计扣除税收政策。
This paper first reviews the development of corporate tax deduction and tax deduction in our country’s history and research, found that China’s R & D expenditures and the total deduction plus the main deduction of the proportion of the lower part of the total, R & D investment intensity among different industries and other issues. Based on the analysis and reference of the deduction policy of foreign R & D expenses, this paper proposes that China should optimize and improve the current R & D expenditure in China from the aspects of object scope, accounting caliber, industry differences, filing mechanism, credit policy and so on Deduct tax policy.