广东高新技术企业享受研发费用加计扣除政策的现状、存在问题及对策建议  

Guangdong new hi-tech enterprise enjoy research and development fee claim additional deduction policy's present situation, existing problem and countermeasure suggestion

作　　者：吕亮雯[1] 

机构地区：[1]广东省科学技术情报研究所,广东广州510033

出　　处：《特区经济》2012年第5期35-37,共3页Special Zone Economy

摘　　要：研发费用加计扣除税收优惠政策具有引导资源合理配置,激发企业研发活力,推动自主创新的作用。本文基于对广东高新技术企业的统计分析和调研,深入了解企业享受研发费用加计扣除政策的现状及存在问题,并提出对策建议。R D super-deduction tax preferential tax policy has effects of guiding resources rational allocation,stimulating enterprise development vitality and promoting independent innovation.In this paper,we base on statistical analysis and investigation research,make thorough understanding of the present situation and existing problems of Guangdong High and New Tech enterprises enjoying the R D super-deduction tax.Finally,we put forward some suggestions to promote the effective implementation of this policy.

关 键 词：高新技术企业 研发费用加计扣除 

分 类 号：F276.44[经济管理—企业管理]