企业研发费用加计扣除政策效能研究——以郑州市区域内企业为例  

Study on the Policy Effectviness of Development Expense Additional Deduction Policy:Based on enterprises in Zhengzhou

作　　者：杨勇[1] 郭岭[1] 马文雅[2] YANG Yong;GUO Ling;MA Wen-ya(Zhengzhou Institute of Science and Technology Information,Zhengzhou 450007,China;School of Information and Management Sciences,Henan Agricultural University,Zhengzhou 450046,China)

机构地区：[1]郑州市科学技术情报研究所,郑州450007 [2]河南农业大学信息与管理科学学院,郑州450046

出　　处：《科技和产业》2021年第11期275-282,共8页Science Technology and Industry

基　　金：郑州市软科学研究计划项目(2019RKXF0027)。

摘　　要：对郑州区域内企业申请研发费用加计扣除情况,以行业领域、研发投入、项目类别、项目鉴定通过率、规上企业、区域实施成效等作为指标进行了研究,报告了目前加计扣除实施的现状,结合加计扣除政策的阶段特点、梳理政策实施过程中存在的问题,从加强组织领导强化督导检查、提升部门协同完善合作机制、创新管理模式优化办事流程、精细宣传辅导确保政策落实、拓宽覆盖领域降低立项门槛等方面提出对策建议。Additional deduction of R&D expenses applied by enterprises in Zhengzhou area,The research was carried out with industry field,R&D investment,project category,project appraisal pass rate,above designated enterprises and regional implementation effectiveness as indicators,analyzes from the aspects of the large-scale enterprises,industry field,research and development input,project category,project identification pass rate,regional implementation results and it also combines with the phase characteristics of the policy and the problems during policy implementation,it advises to make efforts on strengthening the organization leadership to strengthen supervision and inspection,enhancing the coordination and improvement of cooperation mechanism,innovation management mode to optimize process,fine publicity and guidance to ensure the implementation of policies,broadening the coverage area to reduce the threshold of projects.

关 键 词：加计扣除 研发费用 研发投入 成效分析 

分 类 号：F273.1[经济管理—企业管理] F812.42[经济管理—国民经济]