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一、国际上对科技优惠的通行做法为了促使企业科技进步和技术创新,增加科技投入,各国在税收方面都采取了相应的鼓励政策。主要可概括为以下几方面:1.加速折旧加速折旧是在固定资产使用的前期提取较高的折旧,其折旧额逐年减少。实行了加速折旧的企业在折旧期内的前几年净所得大大减少,企业所得税的税款随之减少,从而得到了延迟纳税的相对优惠,即实质上国家将税收以无息贷款的形式供企业使用,企业可在短期内获得一定的重置固定资产的资金,从事科技投入。
First, the international practice of preferential access to science and technology In order to promote scientific and technological progress and technological innovation, increase investment in science and technology, all countries have adopted a corresponding tax incentives. Mainly can be summarized as the following aspects: 1. Accelerated depreciation Accelerated depreciation is to extract higher depreciation in the pre-use of fixed assets, the depreciation amount decreased year by year. The enterprises that have implemented accelerated depreciation greatly reduce their net income in the past few years during the depreciation period. As a result, the tax on enterprise income tax subsequently decreases, thereby obtaining the relative preferential treatment of delaying tax payment. In essence, the state provides the tax in the form of interest-free loans Enterprises, businesses can get some fixed assets in the short term the funds to engage in scientific and technological input.