企业研发费用加计扣除政策实施效果评估及对策研究——基于合芜蚌自主创新综合试验区问卷调查分析  

The Study on Effect Evaluation of Enterprises' R&D Super-deduction Tax Incentive Policy——Based on questionnaire analysis in the independent innovation comprehensive test area of Hefei-Wuhu-Bengbu

作　　者：莫玲[1] 

机构地区：[1]安徽省科学技术情报研究所,合肥230011

出　　处：《科技和产业》2014年第11期87-89,共3页Science Technology and Industry

基　　金：国家软科学研究计划项目子课题(2013GXS5K184)

摘　　要：本文对国家及安徽省出台的企业研发费用加计扣除政策进行了梳理,基于合芜蚌自主创新综合试验区高新技术企业和创新型企业进行问卷调查,总结了目前合芜蚌试验区企业研发费用加计扣除政策执行情况,并通过数据分析对政策落实情况和实施效果进行阐述与说明,针对该政策存在的主要问题,提出进一步完善该政策的对策建议。This paper discusses Chinese and Anhui Province enterprises＇ R＆D super deduction tax incentive policy, based on questionnaire surveyof high tech innovation enterprise and innovation oriented enterprises in the independent innovation comprehensive test area of Hefei Wuhu Bengbu, summarizes the test area of Hefei Wuhu Bengbu R＆D super deduction tax incentive policy of policy implementation, and elaborates and explaines policy implementation and effect through data , finally puts forward some suggestions of improving the policy.

关 键 词：研发支出 加计扣除 税收优惠 效果评估 

分 类 号：F061.5[经济管理—政治经济学]