Study On The Implementation Of R&d Expenses Plus Deduction Policy

With the development of economy and the progress of science and technology,the position of scientific research innovation is particularly prominent in the enterprise,and in our country,we will explicitly increase the investment in science and technology into the construction of innovative countries into the "13th Five-Year Plan".In the fierce competition in the economic globalization,scientific research and innovation ability is an important weight of enterprises to gain a firm foothold.But because of the high risk of R&D activities and returns there are uncertainties,so governments have to policy incentives."R&D expenses plus deduction policy" is the government to encourage enterprises to invest in innovation introduced preferential tax policies.Hope that through policy intervention to correct R&D market failure,to promote enterprises to become the main innovation.In this paper,the use of case studies and questionnaire research methods,first combined with China,please state the need for deducting deduction policy,and then R&D expenditure,R&D cost deduction policy and high-tech enterprises and other concepts were defined,and domestic and foreign The literature is classified and summarized.Secondly,the background of China's R&D expenditure plus deduction policy is introduced,and the relevant theories of tax incentive policy are analyzed,including economic growth theory,Schumpeter's theory of innovation,market failure theory and supply theory,as follows The study laid the theoretical foundation.Thirdly,through the questionnaire survey to understand the Ningbo National High-tech Zone R&D costs plus deduction policy implementation and effect,and the park enterprises to make recommendations,sample summary.Then,the author chooses a high-tech enterprise in the park to carry out the concrete analysis of the policy effect.After analyzing the basic situation,the paper analyzes the changes of the production and operation and R&D of the enterprise before and after the policy,and understand the situation of the enterprise's policy and the policy And found some problems in the enterprise and made relevant suggestions.Finally,it summarizes the effect of the implementation of the deduction policy,and finds out the existing problems and puts forward the corresponding countermeasures from the angle of policy design and implementation quality.