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中小企业在社会经济中占有突出地位,中小企业要承担好自己的社会角色和稳定健康的发展,就必须要形成自己的核心竞争力,就要不断的进行技术创新,开发出新的满足社会需求的产品,开辟新的市场。因此,不断进行技术创新,加大研发投入成为中小企业的必然选择。税收优惠政策是世界各国政府促使企业加大R&D投入的主要政策工具。现行的税收优惠政策对中小企业加大R&D投入有一定的积极影响,同时也有不足之处。
SMEs occupy a prominent position in the social economy. To fulfill their social roles and develop soundly and healthily, SMEs must form their own core competitiveness, and technological innovation must be constantly carried out to develop new social needs Products, open up new markets. Therefore, continuous technological innovation, increase investment in research and development as an inevitable choice for small and medium enterprises. Tax incentives are the major policy instruments that governments around the world are driving to increase their R & D investment. The prevailing tax preferential policies have a certain positive impact on SMEs to increase R & D investment, but also have some shortcomings.