China Preferential Taxation Of R&D

This paper is to raise and resolve the problems, through collating,comparing and researching the articles about the preferential tax of R&Dcost of China, starting with the historical process of legal provisions,using the research step of collection, generalization, comparison and atlast research.First, beginning with the tax definition of R&D cost, deeply studywhat is R&D. Second, classifying the preferential measures of tax lawsand generalize and compare the function of these methods. Third, dividethe enterprises into high-tech enterprises and non-high-tech enterprises,explain how to apply the tax preferential of R&D cost in process. Last,discuss the articles of preferential taxation that needed to be redefinedand the differences between essence taxation and legality taxationprinciple performed in the preferential taxation. Above all, this papershows my personal opinions about how to make every effort to preparefor enjoying the preferential tax. The paper applies some tables and graphics to make readers to understand the definitions, articles andprocedures more vividly, more clearly and more indirectly. Theinnovation is to interdisciplinary analyze and compare the articles of taxlaws and can have a new angle to explain it one for all.