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企业降低了研究开发费用税前加计扣除的门槛,扩大了享受加计扣除优惠的行业范围和研发活动范围,使企业将更多与研发直接相关的费用纳入加计扣除范围,并且简化了会计核算与项目审核手续。国家一系列举措将降低企业成本,提高资本效率,激发企业开展研发和创新活动的热情,提升企业的技术创新能力,实现以创新驱动经济发展的目标。
Enterprises reduce the pre-tax deduction threshold for research and development costs, expanding the range of industries and research and development activities that enjoy the added bonus deduction, allowing enterprises to include more directly related costs for research and development into the added-tax deduction and simplifying accounting Accounting and project review procedures. A series of national measures will reduce the cost of enterprises, increase capital efficiency, stimulate enterprises’ enthusiasm for carrying out R & D and innovation activities, enhance their technological innovation capability and achieve the goal of innovation-driven economic development.