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改革开发以来,我国一直重视高新技术的发展,而较为完备的研发投入税收优惠体系是在近几年才形成的,但是从我国研发投入水平与发达国家尚有较大差距的现实来看,我国针对企业研发投入所形成的税收优惠体系仍然有一定的改进空间。从树立我国现行企业研发投入税收优惠制度入手,结合部分发达国家的相关制度,可以总结出我国研发投入税收优惠制度优缺点,并提出适合我国国情的改进意见。
Since the reform and opening up, China has always attached importance to the development of new and high technologies. However, the more complete R & D tax concession system was formed in recent years. However, judging from the fact that the level of R & D investment in our country is still far behind that of the developed countries, There is still room for improvement in the tax concession system formed for the R & D of enterprises. Starting with setting up the preferential tax system for R & D investment of our country and combining with the related systems of some developed countries, we can sum up the advantages and disadvantages of the preferential tax system of R & D investment in our country and put forward some suggestions for improvement according to China’s national conditions.