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随着研发费用加计扣除新政策的出台,我国高新技术企业研究机构开始思考如何在制度允许的范围内最大化的扩大研发规模,以达到合理减税的目标。研发费用合理投入可以保障企业持续健康发展,并在激烈的市场竞争中获得优势。目前,在理论研究中缺乏对企业研发费用规模结构的测算,难以分析研发规模的最优区间。鉴于此,本文试图通过对企业研发费用的现状、税制变化等阐释,着重分析研发规模的影响因素,并有针对性的提出如何合理扩大研发规模以达到减税目的。期望本文的结论为高新技术企业的研发机构进行纳税筹划、扩大研发规模有所启示。
With the introduction of the new policy of deducting research and development costs, our high-tech enterprise research institutes began to ponder how to maximize the scope of R & D within the scope permitted by the system in order to achieve the objective of a reasonable tax deduction. R & D costs reasonable investment can protect the sustained and healthy development of enterprises, and in the fierce market competition advantage. At present, the theoretical research lacks the measurement of the scale structure of R & D costs and makes it difficult to analyze the optimal range of R & D scale. In view of this, this paper attempts to explain the current situation of R & D costs, tax system changes and other factors, focusing on the analysis of the impact of research and development dimensions, and targeted how to raise the scale of research and development to achieve the purpose of tax cuts. It is hoped that the conclusion of this paper will give some inspiration to the R & D institutions of high-tech enterprises in tax planning and expanding the scale of R & D.