论文部分内容阅读
研发费用加计扣除税收优惠政策在企业中的正确利用,既可以减轻企业的财政压力,还能够使企业在研发成本上投入更多,从而提高自主创新和研发能力,增强在市场上的竞争能力。研发费用加计扣除政策的有效实施对城市的发展具有重要的作用。常州市为更好的执行与落实落实研发费用加计扣除政策,加大了对中小企业发展的关注。本文结合新政策变化的特点,分析常州市近几年来运用与执行研发费用加计扣除政策的情况并给出相关建议。
R & D cost plus tax deduction policy in the correct use of the enterprise, both to reduce the financial pressure on enterprises, but also enable enterprises to invest more in research and development costs, thereby enhancing independent innovation and research and development capabilities and enhance their competitiveness in the market . R & D spending plus deduction policy effective implementation of the development of the city has an important role. Changzhou City, in order to better implement and implement the R & D spending plus deduction policy, increased attention to the development of small and medium enterprises. Based on the characteristics of the new policy changes, this paper analyzes the Changzhou City in recent years, the implementation and implementation of research and development costs plus deduction policy and gives relevant recommendations.