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中小企业己成为我国提升自主创新能力、加快经济发展方式转变的生力军。为促进企业技术创新,我国税收法规规定了企业为开发新技术、新产品、新工艺发生的研究开发费用允许加计扣除政策。该政策在激励中小企业加大科技投入等方面起到了重要的作用,但也存在一些问题。本文分析了中小企业研发费用加计扣除政策执行中存在的问题,并提出了一些对策建议。
SMEs have become the new force in China’s ability to enhance independent innovation and speed up the transformation of the mode of economic development. In order to promote technological innovation in enterprises, China’s tax laws and regulations stipulate an allowance deduction policy for research and development expenses incurred by enterprises for the development of new technologies, new products and new processes. The policy has played an important role in encouraging SMEs to increase investment in science and technology, but there are also some problems. This paper analyzes the problems existing in the implementation of policy deduction for R & D expenditure of SMEs and puts forward some countermeasures and suggestions.