科技创新与生产力
科技創新與生產力
과기창신여생산력
SCI-TECH INNOVATION & PRODUCTIVITY
2013年
4期
19-21
,共3页
研发费用%加计扣除%科技创新%太原市
研髮費用%加計釦除%科技創新%太原市
연발비용%가계구제%과기창신%태원시
R&D investment%weighted deduction%technical innovation%Taiyuan
企业研发费用加计扣除税收优惠政策作为国家支持企业科技创新的重要手段,对提高企业自主创新能力具有重要作用.针对太原市企业研发费用加计扣除政策实施现状和存在问题,提出了加快建立政策落实部门会商机制、降低享受优惠政策门槛、加强政府服务延伸、强化企业创新管理和建立政策落实考核机制等改进的对策建议.
企業研髮費用加計釦除稅收優惠政策作為國傢支持企業科技創新的重要手段,對提高企業自主創新能力具有重要作用.針對太原市企業研髮費用加計釦除政策實施現狀和存在問題,提齣瞭加快建立政策落實部門會商機製、降低享受優惠政策門檻、加彊政府服務延伸、彊化企業創新管理和建立政策落實攷覈機製等改進的對策建議.
기업연발비용가계구제세수우혜정책작위국가지지기업과기창신적중요수단,대제고기업자주창신능력구유중요작용.침대태원시기업연발비용가계구제정책실시현상화존재문제,제출료가쾌건립정책락실부문회상궤제、강저향수우혜정책문함、가강정부복무연신、강화기업창신관리화건립정책락실고핵궤제등개진적대책건의.
As an important mean to support the technological innovation of enterprises, preferential tax policies of weighted deduction of R&D investment has an important role to improve the capability of independent innovation. Aiming at imple-mentation status and problems of weighted deduction of R&D costs in Taiyuan, the paper was put forward countermeasures of accelerating the establishment of a consultation mechanism of the implementation of the policy department, reducing threshold of enjoying preferential policies, strengthening service extension of government, strengthening enterprise innovation management and establishment of policies implement the assessment mechanism.
