Research On The Implementation Effect Of The Policy Of R&D Expense Plus Deduction For ZX High-tech Enterprises

Innovation is the accelerator of development,and technological innovation has become an important choice for enterprises to remain invincible in competition.In order to promote enterprise innovation,our country has implemented the R&D expense plus deduction policy.As a key enterprise in the development of science and technology,high-tech enterprises have a high proportion of innovation input and output,and the research engine is more obvious.This paper uses case analysis method to analyze the effect and performance of high-tech enterprises under the background of R&D expense deduction policy,and summarizes the relevant conclusions.It is of great practical significance to further improve the implementation of the policy and enhance the innovation vitality of enterprises to maintain long-term development.Under the background of macro-policy advantages,this paper combs and studies the relevant theories,and makes a detailed comparison and interpretation of the policy on the weighted deduction of R&D costs.Combining with the practical case study of ZX high-tech enterprises,this paper first analyzes the utilization of the R&D expense plus deduction policy by enterprises,and then analyzes the impact of the policy on the innovation performance of enterprises through the impact mechanism of enterprise innovation,including the in-depth study on the innovation input,the innovation output and innovation efficiency of enterprises,and then analyzes the impact of the policy on the financial performance of enterprises based on the entropy method.This paper takes the innovation incentive and financial effect of the super-deduction policy on enterprises as the key research direction,expands the relevant research dimension of the impact of the previous R&D expense super-deduction policy on enterprises,and analyzes the implementation effect of the policy in combination with the two aspects of innovation performance and financial performance,which makes up for the shortcomings of most scholars in using a single assessment method for policy impact.It is found that the increase in the deduction ratio of the super-deduction policy has a greater effect on the income tax reduction and reduction of enterprises,so that enterprises have more funds to invest in R&D activities,so the policy is beneficial to strengthen the R&D investment of enterprises,and the innovation investment ability of enterprises under the policy incentive is more significant,because the innovation output capacity and financial performance of enterprises are affected by more factors,so the incentive effect of the policy on them is not as significant as the former.Based on the research conclusions of this paper,this paper provides relevant suggestions on how enterprises can use the R&D expense super-deduction policy to carry out the R&D innovation to improve the effect of policy implementation.