实施企业研发费用税前加计扣除政策的成效分析与对策研究——以福建省为例

摘要

企业研发费用税前加计扣除政策是我国通过税收优惠激励企业加大研发投入和提升自主创新能力的有效举措之一.立足福建省实施企业研发费用税前加计扣除政策主要措施与成效的基础上,对该政策在实施中存在的问题和原因进行分析,从而提出具有实践性和可操作的对策建议.%Policy of pre-tax deduction of enterprise R&D expenses is one of the effective measures of encouraging enterprise to increase investment in research and development and promote independent innovation through tax preference in our country. On the basis of the main measures and achievements of implementing policy of pre-tax deduction of enterprise R&D expenses in Fujian province, this paper analyzes the problems and reasons existing in the policy implementation and puts forward practical and workable countermeasures and suggestions.