Research On The Implementation Effect Of Additional Deduction Policy Of Enterprise R&D Expenditure

Nowadays,the global scientific and technological competition is becoming increasingly fierce.In order to promote enterprises,scientific and technological innovation,our government has formulated a number of supporting policies and tax preferential policies to encourage enterprises' R&D.This paper takes the enterprises in Suzhou Industrial Park as the research object,and adopts the methods of questionnaire survey,case analysis and data statistics to analyze the implementation effect of R&D expense plus deduction policy.Combiuing with the specific implementation situation,this paper discusses the problems existing in the process of policy applieation,and finally puts forward some suggestions to optimize the policy of accrual and deduction according to the reasons for the problems.Firstly,this paper introduces the related concepts of R&D expense plus deduction policy,including the meaning of R&D expense and the concept of R&D expense plus deduction,analyses the mechanism and theoretical basis of the efifect of R&D expense plus Deduction Policy on enterprises' R&D activities,and combs the development process of R&D expense plus Deduction Policy in China.Secondly,through the way of questionnaire survey,this paper issued 350 questionnaires to the outside world.According to the results of the questionnaire,the implementation and existing problems of the policy are analyzed ftom the perspectives of the degree of policy implementation,policy awareness,policy satisfaction,policy implementation effect,and various factors affecting the effect of policy implementation.Based on the data of R&D intensity of enterprises from 2015 to 2017 and the statisties of policy enjoyment scope of listed companies and new three-board listed companies in Suzhou Industrial Park,the implementation and effect of R&D expense plus deduction policy are compared.Taking YN enterprise in Suzhou Industrial Park as an example,this paper aims to understand the changes brought about by the continuous improvement of polieies to R&D activities of enterprises and the problems existing in the actual operation process of enterprises.According to the statistical results,this paper argues that R&D expense plus deduction policy has a certain role in promoting R&D investment of enterprises.At the same time,with the continuous improvement of R&D expense plus Deduction Policy in China,the number of enterprises enjoying policy is also increasing.However,in practice,there are still problems in policy implementation and policy design.Finally,according to the actual problems,this paper puts forward some suggestions to optimize the policy of R&D expense Plus deduction in China.At the level of policy design,the government needs to improve policy design,refine the scope of R&D fees plus deduction,increase preferential efforts,and improve the proportion of small and medium-sized enterprises plus deduction.At the policy implementation level,the government should strengthen policy publicity,training and counseling services to promote the establishment of a multi-sectoral cooperation mechanism;simplify the application appraisal and filing process,standardize the implementation standards;enterprises need to actively pay attention to policy changes,accurately collect R&D expense,and maintain communication and collaboration with relevant departments.Enterprises should actively pay attention to policy changes and convergence scope,and maintain communication and collaboration with relevant departments.