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税前研发费用加计扣除政策对推动我国企业自主创新能力发展起着重要的作用。探讨高新技术企业未能享受此项政策的主要原因,对于进一步充分发挥加计扣除政策的引导作用、提升此项政策高新技术企业的享受空间,在现阶段具有十分重要的意义。
The pre-tax R & D cost deduction policy plays an important role in promoting the development of independent innovation capability of Chinese enterprises. It is of great significance at this stage to explore the main reasons why high-tech enterprises can not enjoy this policy. It is of great significance at this stage to further give full play to the guiding role of the extra-deduction policy and to enhance the enjoyment space for high-tech enterprises in this policy.