The Research Of Effect About Implementing R&D Expenses Super Deduction Of New Policy

The research and development expenditure super deduction policy is a tax-based preferential policy for corporate income tax,which was originally used only to promote the transformation of the economic growth mode of state-owned enterprises and collective industrial enterprises.After more than ten years of development,it has become an inclusive fiscal and taxation policy covering all enterprises except for the six major industries.This policy helps to release corporate cash flow and promote enterprise research and development and innovation.“Notice of the Ministry of Finance and the State Administration of Taxation of the Ministry of Finance on the Improvement of the Pre-tax Deduction Policy for Research and Development Expenses ”(Finance and Taxation[2015]No.119)and “the State Administration of Taxation on the Pre-tax Deduction of Enterprise Research and Development Expenses Announcement on Policy-Related Issues”(State Administration of Taxation Announcement No.97 of 2015),major reforms on research and development expenditures super deduction policies and deduction rates,research and development expense collection,accounting methods,and scope of application of enterprises,such as additional deduction rates,collection of research and development expenditures,accounting methods and company scope.This is called research and development expenditure super deduction of the new policy.The effects of the new policy need to be tested,and the direction of policy development needs to be explored.The object of the implementation policy-the company,how to recognize the research and development costs super deduction of new policies? On this basis,this paper takes the enterprises in Nanchang Economic and Technological Development Zone as the survey object for questionnaire survey.The questionnaire is in the form of a Likert five-level scale.Its main purpose is to investigate research and development expenditures and the factors that influence the New Deal.The former divides policy effects into direct effects(research and development investment)and indirect effects(innovative performance).On the basis of two indicators,the authors explore the perception of the effects of new policies,while the latter introduces the factors affecting the effectiveness of public policy assessment frameworks which is divided into three levels involving policy design,policy implementation and enterprise to obtain corporate cognition scores respectively.The study shows:(1)After the implementation of the research and development expenditure plus the New Deal deduction,the direct effect(research and development investment)and indirect effect(innovative performance)of the policy are improved.Among them,the new policy promotes research and development investment better than promoting innovation performance.In terms of research and development investment,the new policy has a strong incentive for the company's research and development activities,and in the innovation performance,the New Deal has less incentive effect on the company's innovation profitability.(2)The increase in research and development expenditure and deduction rate is the most favorable factor for the company to consider research and development activities and increase research and development investment.Second,the government need clarify and expand the scope of research and development expenses and the scope of research and development activities,simplify and clarify research and development costs,accounting methods and templates.The emphasis placed on research and development by enterprises will also magnify the impact of policies.This paper explores the effect of research and development expenses super deduction of new policies,and proposes to relevant departments,local governments and enterprises to improve policies and provide reference value and direction for policy development.