论文部分内容阅读
为提高企业技术创新能力、鼓励企业加大对无形资产的研发投入,我国税法对无形资产的研发与投资活动有一系列税收优惠和鼓励性规定。国家制定的中长期科学和技术发展规划纲要中,明确提出要把提高自主创新能力摆在全部科技工作的突出位置,研究开发费用加计扣除政策也将会作一项长期优惠政策发挥作用。企业应在熟悉研发费用税前扣除政策的基础上,积极应对,争取更多的税收优惠,提高企业经济效益。
In order to improve the technological innovation capability of enterprises and encourage enterprises to increase their R & D investment in intangible assets, China’s tax law has a series of tax incentives and encouraging provisions on R & D and investment in intangible assets. In the medium- and long-term scientific and technological development plan formulated by the government, it is clearly put forward that it is necessary to put the improvement of independent innovation capability in a prominent position in all scientific and technological work. The deduction of research and development costs plus deductions will also play a role in long-term preferential policies. Enterprises should be familiar with the pre-tax deduction of research and development costs on the basis of positive response, for more tax incentives to improve the economic efficiency of enterprises.