Research On R&D Expenses Of Technological SMEs After The Proportions Of Weighted Deduction Increased

After experiencing rapid growth,China's economy has long been recognized as a global economic power.Economic growth is no longer a core variable affecting the further development of our economy.Transformation and upgrading of the economic structure have become the major tasks of China's macroeconomic development in recent years.China promulgated the "Outline of National Medium and Long-term Science and Technology Development Plan(2006-2020)" in 2006,and since then it formally upgraded the construction of an innovative country to a strategic level.Taking science and technology innovation as the core driving force for social and economic development,and taking innovative ability as the country's core competitiveness.The independent R&D capabilities of enterprises not only benefit their own sustainable development,but also have a far-reaching impact on the construction of an innovative country and the further deepening of the transformation of China's social and economic structure.However,R&D activities tend to be costly,risky and have a long payback period,putting a lot of pressure on R&D activities for SMEs.Therefore,there is still great potential for technological SMEs in our country to innovate.In order to encourage independent innovation of small and medium-sized enterprises and increase R&D of science and technology,our government has issued a number of policies to support it.R&D expenses plus deductions is even more targeted.The preferential policies of the government and the economic benefits brought by the innovation to the enterprises have greatly enhanced the independent research and development enthusiasm of SMEs,and the investment in R&D projects has also been increasing year by year.This paper selected the technological small and medium-sized enterprises,H Co.,Ltd.,as a case analysis,to discuss the increase of R&D investment and the total deduction of tax incentives for the implementation of enterprise development.At the same time,it explores how science and technology SMEs,as beneficiaries,can reasonably implement the new policy of adding deductions,and actively implement the new policies while making full use of the benefits brought by the new policies for enterprises,enhancing their capability of technological innovation and promoting their own development.