摘要
企业研发费用税前加计扣除政策是激励企业加大研发投入,提高企业的自主创新能力,加快经济发展方式转变的有效保障。总体上看,长三角地区企业研发费用加计扣除政策实施情况并不太好,政策自身设计不完善、政策执行效率低下、政策服务主动性不强、政策环境亟需优化等方面因素影响了政策实施的效果。为充分发挥政策的激励作用,我们认为:第一,扩大可加计扣除研发费用的范围,实行普惠制优惠;第二,限定享受政策优惠研发活动的地域范围,增加有利于中小企业的特别优惠条款;第三,建立政策协调机制,规范政策执行工作程序,提高执行效率;第四,建立政策宣传、辅导和咨询服务体系,增强政策服务的主动性;第五,建立政策落实考核机制,加强人才培训,优化政策执行环境。
The pre-tax jia-ji deduction（PJJD） policy to an enterprise＇s RD expenses is an effective methods to increase its RD investment,and improve its independent innovation capability and accelerate economic growth way.Overall,in the Yangtze river delta area PJJD policy implementation is not too good.In order to fully play the role of policy,we put forth the following advice： Firstly,we should expand the scope of the PJJD RD expense costs and implement general discount system;Secondly,we should limit geographical area of RD activities which enjoy PJJD policy and increase the special preferential terms which are for medium and small-sized enterprises;Thirdly,we should establish policy coordination mechanism and standardize the work of the applications;Fourthly,we should establish publicity and mentoring and consultation system of PJJD policy in order to enhance initiative of policy service;Finally,we should establish the mechanisms of policy implementation and strengthen human resources training to optimize the environment of policy implementation.
出处
《中国科技论坛》
CSSCI
北大核心
2011年第6期68-73,共6页
Forum on Science and Technology in China
基金
国家软科学研究计划项目"长三角地区企业加计扣除税收政策实施效果评价"的资助(编号:2009GXS5D109)
国家自然科学基金项目"全球化背景下中国居民消费收敛的结构性路径分析和政策研究"(编号:70873052)
江苏省软科学研究计划重点项目"江苏"十二五"期间高新技术产业发展考核指标研究"(编号:BR2010090)
江苏省"十二五"规划前期研究招标课题"促进江苏产业组织优化和产业结构升级研究"(编号:006)
南京市软科学招标课题"南京区域人才存量与利用研究"(编号:201002043)
关键词
研发费用
加计扣除
税收优惠
评价
Yangtze River Delta Region
R＆D expense
pre-tax jia-ji deduction policy
evaluation
