论文总字数：25721字

摘 要

税收政策作为国家宏观调控的重要杠杆，对促进企业科技自主创新机制的健全与完善，增强企业科技自主创新能力等有着极为重要的推动作用。当前，我国鼓励“大众创业，万众创新”，研发活动渗透到各个行业的各个领域，企业研发费用加计扣除作政策为一项普惠性政策，是利用税收杠杆扶持企业创新，实现“放水养鱼”的好政策。面对国内经济下行压力大，急需推动企业结构调整的情况下，完善加计扣除政策，使更多的企业能够享受到加计扣除带来的税收优惠，势在必行。

本文首先梳理回顾了我国近年来的研发费用加计扣除政策以及其他国家与研发费用相关的税收政策；其次，分析了我国新出台的加计扣除政策和其他国家相关政策的特点；再次，运用问卷法，通过设置问卷、发放问卷、数据分析发现江苏部分地区实施过程中存在的一些问题，进而结合前人研究探讨出政策在实施过程中存在的普遍性问题。

通过本文研究可以得出，完善企业研发费用加计扣除政策需要政府和企业两方面共同努力。在政策设计方面，需进一步统一归集口径和标准；降低政策门槛；完善合作、委外研发两方面的加计扣除政策；适当放宽对中小型企业的限制条件等。在政策执行方面，科技、税务部门应加强政策宣传，促进税企交流；多方简化申请鉴定及备案流程；扩大企业享受面；建立政策成本补偿机制。在企业管理方面，一方面，企业需进一步加强其内部沟通，完善其内部研发管理的各项制度；另一方面，企业对外需进一步加强与税务、科技部门的联系，及时沟通反馈。我国需从政府、企业两方面对政策进行完善，激励企业加大研发投入力度、提高科技自主创新能力。

关键词：研发费用 加计扣除 政策 江苏

Research on improving enterprise R amp; D expenses plus Deduction Policy

Abstract

As an important lever of national macro regulation and control, tax policy plays a very important role in promoting enterprise's independent innovation mechanism of science and technology, and enhancing the ability of independent innovation of science and technology. At present, our country to encourage "public entrepreneurship, innovation and peoples' and R amp; D activities to infiltrate the various industries in various fields, the enterprise research and development expenses and deduction as inclusive policy, use tax leverage to support enterprise innovation," fangshuiyangyu "good policy implementation. Facing downward pressure on the domestic economy, to promote the restructuring of enterprises, and improve the policy, so that more companies are able to enjoy the tax concessions brought together, it is imperative.

In this paper, Firstly, we review the our country in recent years of R amp; D costs Deduction Policy as well as other countries and R amp; D expenses related to tax policy; Secondly, the analysis of the new issued additional deduction the characteristics of national policies and other relevant policies; Thirdly, using the method of questionnaire, by setting the questionnaire, questionnaire, analysis the results of the survey found that some problems existing in the process of implementation of part of Jiangsu Province, and to explore the policy in the implementation of the common problems existing in the process, and puts forward the corresponding improvement suggestions.

Through this research can be drawn, improve enterprise R amp; D expenses plus deduction of the policy needs the government and enterprises to work together in two ways. In the design of the policy, further unified collection caliber and standard; policy to reduce the threshold; improve the cooperation, outsourcing R amp; D two additional deduction policy; widening of small and medium enterprises appropriate to relax the restrictions on the conditions. In terms of policy implementation, science and technology, the tax authorities should strengthen policy advocacy, promote tax enterprises exchange; multi simplify the application for identification and filing process; expand enterprise enjoyment; establish policy cost compensation mechanism. In the aspect of enterprise management, on the one hand, enterprises need to further strengthen the internal communication, improve its internal research and management of the system; on the other hand, foreign enterprises need to further strengthen and taxation, science and Technology Department of the contact, timely communication feedback. Our country needs to perfect the policy from two aspects of government and enterprise, encourage enterprises to invest in R amp; D, and improve the ability of independent innovation.

Key Words: R amp; D expenses;Plus deduction;Policy;Jiangsu

目 录

摘 要 I

ABSTRACT II

第一章 导论 1

1.1研究背景与意义 1

1.1.1研究背景 1

1.1.2研究的目的及意义 1

1.2文献综述 2

1.2.1国内关于加计扣除政策的研究 2

1.2.2国外关于加计扣除政策的研究 3

1.2.3评述 4

1.3研究内容和方法 4

1.3.1研究的主要内容 4

1.3.2研究方法 5

第二章 国内外研发费用加计扣除政策的回顾及特点分析 7

2.1我国加计扣除政策的回顾及特点分析 7

2.1.1加计扣除政策的历史溯源 7

2.1.2最新政策变化及特点 8

2.2其他国家税收优惠形式回顾及特点分析 9

2.2.1其它国家税收优惠形式回顾 9

2.2.2其他国家加计扣除政策的特点及评价 11

第三章 政策实施情况——以江苏为例 12

3.1问卷的设计与发放 12

3.1.1问卷的设计 12

3.1.2问卷的评估 12

3.1.3问卷定稿及发放 13

3.2问卷数据分析及评价 13

3.2.1被调查企业的分布情况 13

3.2.2企业对政策的了解程度 14

3.2.3企业申请享受情况 15

3.2.4政策落实成效 16

3.2.5政策实施效果评价 16

第四章 我国现行加计扣除政策实施中存在的问题及原因分析 17

4.1政策设计方面 17

4.1.1研发费用归集难 17

4.1.2立项门槛高，适用范围窄 17

4.1.3关于合作开发存在的问题 17

4.1.4关于委托开发存在的问题 18

4.1.5需进一步明确的其他政策问题 18

4.2执行过程中存在的问题 19

4.2.1执行管理环节不紧密，存在漏洞 19

4.2.2区域间政策征管做法不一、落实力度不一 19

4.2.3企业享受面小 19

4.3企业方面存在的问题 20

4.3.1在内部管理方面的问题 20

4.3.2企业顾虑经济利益，放弃优惠申请 20

第五章 完善加计扣除政策的建议 21

5.1政策设计方面 21

5.1.1统一归集口径和标准……………….......................................................................21

5.1.2降低政策门槛，提高政策普适性 21

5.1.3完善合作研发加计扣除政策 21

5.1.4完善委外研发加计扣除政策 21

5.1.5关于拓宽我国加计扣除政策内容范围的补充建议 22

5.2政策执行方面 22

5.2.1加强政策宣传，促进税企交流 22

5.2.2简化申请鉴定及备案流程........................................................................................22

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