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企业是研发创新的主体。我们在对济南市研发企业2012~2015年享受研发费用加计扣除优惠政策的执行情况进行调研的基础上,发现企业研发的真正动力是为了让其产品占有更多的市场、降低更多的成本、获取更多的利润,而对于是否符合国家的科技项目则不是真正的目的,正是基于这一以市场经济为导向的条件下,影响了鼓励企业研发的企业所得税加计扣除优惠政策落实的效果。为此,需要反思我国鼓励企业研发的企业所得税税收优惠政策的不足,建议创建鼓励企业研发的加计扣除企业所得税优惠阶梯递进的政策。
Enterprises are the main body of R & D and innovation. Based on the investigation on the implementation of preferential deductions for R & D expenses of R & D enterprises in Jinan from 2012 to 2015, we found that the real driving force for R & D is to make its products occupy more markets and reduce costs , To obtain more profits, but it is not the real purpose of whether it accords with the national science and technology projects. It is precisely because of this market-oriented economy that has affected the implementation of preferential policies for corporate income tax deductions that encourage enterprises to research and develop effect. Therefore, it is necessary to reflect on the insufficiency of preferential taxation policies on corporate income tax that China encourages enterprises to research and develop, and it is suggested to create a policy of encouraging corporate R & D to deduct the progressive tax deduction of corporate income tax.