CAJ | 학술논문

采用国家科技部2010年《实施〈国家中长期科学和技术发展规划纲要〉若干配套政策》及实施细则落实情况问卷调查数据,深入分析了研发费加计扣除政策对上海市高科技企业的实施效果,并分析政策在实施中存在的问题。研究发现：过半数企业认为该政策总体上具有积极作用;绝大部分企业认为享受该政策后研发投入有不同程度的增长;此外,调研企业对该政策的激励效果比较满意。同时,问卷调查显示该政策的知晓度、便捷性以及兑现率较好,但仍有改进空间,尤其是政策申请成本较高,加重了企业财务负担。最后,企业未享受该政策的主要原因是不能正确归集研发费用、出于企业经营策略考虑放弃享受和企业已经享受免税优惠。最后提出了若干改进建议。
채용국가과기부2010년《실시〈국가중장기과학화기술발전규화강요〉약간배투정책》급실시세칙락실정황문권조사수거,심입분석료연발비가계구제정책대상해시고과기기업적실시효과,병분석정책재실시중존재적문제。연구발현：과반수기업인위해정책총체상구유적겁작용;절대부분기업인위향수해정책후연발투입유불동정도적증장;차외,조연기업대해정책적격려효과비교만의。동시,문권조사현시해정책적지효도、편첩성이급태현솔교호,단잉유개진공간,우기시정책신청성본교고,가중료기업재무부담。최후,기업미향수해정책적주요원인시불능정학귀집연발비용、출우기업경영책략고필방기향수화기업이경향수면세우혜。최후제출료약간개진건의。
Based on questionnaires about execution status of State ministry of 2010 ＂implementation ＇ national long and mid-term science and technology development plan for＇ some support policies and detailed rules for implementation＂,this paper deeply analysis the practice effect of the RD Expenditure Super Deduction Policy to Shanghai high-tech enterprises,and the problems in implementation.We find that over half enterprises think the policy has a positive effect generally;Most of enterprises admit that the policy make its RD have different degree of growth;Furthermore,the policy has a high degree of satisfaction between these enterprises.Meantime,questionnaires show that there is still room for improvement about the policy＇s awareness,convenience and achievement rate.Particularly,application of high cost aggravates enterprise burden.Finally,considering that part of enterprises cannot enjoy policy,we get the following reasons： enterprises not correctly collecting the RD costs,giving up enjoying the policy out of consideration for business strategies,being already in enjoying other tax credit.The last part provides some concise advice for improvement.