A Research On The Policy Effect Of Pre-tax Additional Deduction Of Enterprise R&D Expenses

Research on the Policy Effect of Enterprise R&D Expenses Plus Deduction-Taking Jia Yu Economic and Technological development Park as an Example.Currently,a growing number of technology area competition within international competition,the countries that all around the word are most concerned about the innovation of technology.At present,the innovation risk of enterprises can not be ignored.Innovation is the inevitable choice of high-quality development.So improving the innovation ability has become the most important target for all Chinese companies and the private companies in particularly.This dissertation is mainly according the existing research conclusions of all countries,through Q&A survey mode and case analysis and other methods to research the implementation effect that the policy of R&D cost add and deduct of Jiayu‘s companies,Understand the impact of the current policy on the R&D and innovation of enterprises in Jiayu Economic Development Zone,give suggestions on the problems and the next improvement.Starting from the related concepts and mechanism of R&D expense addition and deduction,this paper makes a statistical analysis on the enterprises’ understanding,implementation,policy satisfaction and convenience by issuing a questionnaire,Analyze the implementation effect and influencing factors of policies.Taking the company as an example.Finally,puts forward expectations for a more in-depth and comprehensive analysis of enterprise science and technology R&D related policies in a larger field,a more macro perspective and close to the changes of relevant policies in the future.