科技进步与对策
科技進步與對策
과기진보여대책
Science & Technology Progress and Policy
2012年
8期
95~99
,共null页
研发费用 加计扣除 税收优惠 研发政策
研髮費用 加計釦除 稅收優惠 研髮政策
연발비용 가계구제 세수우혜 연발정책
R&D Expense; Super Deduction Tax Incentive Policy; Tax Preference; Countermeasure and Suggestion
近几年来,江苏省各级政府采取各项措施,加大落实企业研发费用加计扣除政策的力度,鼓励企业开展自主创新,并取得了积极的成效,可为全国提供一定的借鉴和启示。基于江苏省税收减免的统计数据,对研发费用加计扣除政策的执行情况进行了分析,阐明了政策落实的效果和存在的不足,综合分析了政策参与主体及影响因素,构建了政策实施流程模型,并结合江苏省具体现状,针对政策实施中的不足,提出了对策建议,以便进一步提高政策实施效果。
近幾年來,江囌省各級政府採取各項措施,加大落實企業研髮費用加計釦除政策的力度,鼓勵企業開展自主創新,併取得瞭積極的成效,可為全國提供一定的藉鑒和啟示。基于江囌省稅收減免的統計數據,對研髮費用加計釦除政策的執行情況進行瞭分析,闡明瞭政策落實的效果和存在的不足,綜閤分析瞭政策參與主體及影響因素,構建瞭政策實施流程模型,併結閤江囌省具體現狀,針對政策實施中的不足,提齣瞭對策建議,以便進一步提高政策實施效果。
근궤년래,강소성각급정부채취각항조시,가대락실기업연발비용가계구제정책적력도,고려기업개전자주창신,병취득료적겁적성효,가위전국제공일정적차감화계시。기우강소성세수감면적통계수거,대연발비용가계구제정책적집행정황진행료분석,천명료정책락실적효과화존재적불족,종합분석료정책삼여주체급영향인소,구건료정책실시류정모형,병결합강소성구체현상,침대정책실시중적불족,제출료대책건의,이편진일보제고정책실시효과。
The government of Jiangsu province takes many measures to implement RD super-deduction tax incentive policy in recent years.These measures have achieved positive result.Lots of enterprises begin to carry out innovation,which could provide inspiration for further implementation of national policy.With the statistical data about tax relief of Jiangsu province,this paper analyzes the implementation of the policy in order to find out performance and shortcomings in the process of policy implementation.After comprehensive analysis of participants and factors affecting policy implementation,a process model is built.With the model and specific status of Jiangsu Province,some corresponding proposals are made in order to guide enterprises to increase investment in research to enhance innovation.