摘要
为扶持科技型中小企业的技术创新能力建设,国家税务总局从2015年起连续四年出台了七部与技术开发活动有关的加计扣除所得税优惠文件,对技术开发活动及其费用做出了极其详细的优惠规定及界定说明。与之相对应的技术合同认定登记工作,目前却仍然执行2001年颁布的《技术合同认定规则》,其业务指导作用明显落后于学科发展的步伐。文章着重指出认定规则中存在的问题及需要完善修改的认定条件规定,并结合作者近二十年的技术合同认定登记工作经验及新药审批办法等专业研发实际情况,提出修订建议,进而为税收优惠政策的顺利实施创造良好环境。
The state administration of taxation has issued seven expenses pie-tax deduction of income tax preferential policies related to technology development activities during four consecutive years since 2015 in order to support the technological innovation capacity building of small-sized and medium-sized enterprises in China, which gives extremely detailed provisions and definition on technology development activities and their expenses. However, the corresponding technology contract identification and registration work are still carried out in terms of the technology contract recognition rules issued in 2001 at present, and its guidance function is obviously lagging behind the pace of discipline development. This paper points out the deficiencies in the recognition rules and the provisions on the contract recognition conditions that need to be improved. Besides that, the paper puts forward some suggestions for the recognition rules revision based on our nearly 20 years＇ experience in the identification and registration of technology contracts and the actual situation of professional research and development such as the new drug approval methods, so as to create a favorable environment for the smooth implementation of the tax preferential policies.
作者
常海星
戴林
戴军晖
Chang Haixing;Dai Lin;Dai Junhui(Jiangsu Provincial High ＆ New Technology Innovation Centre,Nanjing 210008,China)
出处
《江苏科技信息》
2018年第27期24-26,30,共4页
Jiangsu Science and Technology Information
关键词
技术开发
认定条件
税收优惠政策
学科发展
修订建议
technology development
identification condition
tax preferential policy
discipline development
revision suggestion
