论文部分内容阅读
2014年6月5日,2013年国家税务总局重点课题“企业研究开发费用加计扣除问题研究”研讨会在厦门召开。会议梳理了我国企业研究开发费用加计扣除税收优惠政策的发展历程,着重讨论了研究开发费用加计扣除政策执行中存在的问题,如研发领域限定过严,限制企业技术创新;可享受加计扣除研发投入的范围过窄,影响政策激励效果;缺乏限制境外研发规定,不利于企业本土创新,等等。这些问题直接导致了很多企业特别是小微
On June 5, 2014, a key topic of the State Administration of Taxation in 2013 “Seminar on Deductions of Enterprise Research and Development Expenses” was held in Xiamen. The meeting summed up the development of China’s corporate research and development costs plus deduction of tax incentives for the development process, focusing on the research and development costs plus deduction policy implementation problems, such as R & D field is too limited, limiting the technological innovation; can enjoy the total Deducting the scope of R & D investment is too narrow, affecting the effect of policy incentives; lack of restrictions on overseas research and development regulations, is not conducive to local innovation, and so on. These problems directly led to many businesses, especially small and micro