摘要
本文为江苏省国家税务局对部分主管企业享受研发费加计扣除税收政策情况的调查报告。通过对2008年以来被调查样本企业享受研发费加计扣除税收政策情况的归纳、分析,建议我国研发费税收政策应取消研发项目领域限制,实行普惠制,并以税收抵免法代替加计扣除法,以确实增强税收对企业研发创新的激励效果。
This paper serves as an investigation report of the R＆D additional deduction tax policy enjoyed by the enterprises which are administrated by the State Taxation Bureau of Jiangsu Province. Based on the analysis of the R＆D additional deduction tax policy enjoyed by sample enterprises since 2008, this paper puts forward the following suggestions on enhancing tax incentive effects on enterprise＇s R＆D innovation, including lifting restrictions on R＆D project domain, applying the generalized system of preference, implementing tax credit method instead of additional deduction method.
出处
《国际税收》
CSSCI
北大核心
2014年第11期19-22,共4页
International Taxation In China
关键词
研发费用
加计扣除
税收优惠政策
R＆D expenditure Additional deduction Preferential tax policy
