研发费用税收优惠政策对企业的影响分析-以高新技术企业为例

 2023-01-16 08:01

论文总字数:20662字

摘 要

当前,我国受到新冠肺炎疫情的影响,经济形势不容乐观,企业面临着越来越多的挑战。因此,我国有关部门将进一步完善研发费用税收优惠政策,支持防疫控制,帮扶企业解决救济困难,尽快落实各项优惠政策。因此,对研发费用加计扣除政策进行概述,并且对高新技术企业带来了哪些影响进行阐明,进一步让企业重视和利用好这一优惠政策,从而让企业稳步增长。

高新技术企业在对于研发资金方面的支出是比较高的,这说明研发费用加计扣除政策在企业中是非常重要的。另外,研发费用加计扣除政策对企业的发展有着极大地的促进作用。它表明,随着当今世界经济的快速发展,掌握先进技术无疑是企业的财富。企业只有客观划分研发阶段,正确享受加计扣除政策,才能减轻税收负担和成本,使企业拥有更多独立知识产权的新技术,为经济发展添砖加瓦。

通过了解研发费用加计扣除政策,探究政策对高新技术企业是怎样影响的,从而利用好政策去促进自身的发展。这一政策的实施,能清晰地看出政策对企业的影响,以减轻企业的税负,实现高新技术企业质的飞跃,更好地促进国民经济的兴盛。

关键词:研发费用;加计扣除;高新技术企业;税收优惠

Analysis on the Impact of Research and Development Expense Tax Preferential Policies on Enterprises
-Take High-Tech Enterprises as an Example

Abstract

At present, our country is affected by the new pneumonia epidemic, the economic situation is not optimistic, enterprises are facing more and more challenges. Therefore, China’s relevant departments will further improve the R amp; D expenditure tax preferential policies, support epidemic prevention and control, help enterprises solve relief difficulties, as soon as possible to implement the preferential policies. Therefore, this paper analyzes the policy of R amp; D Cost Plus deduction, and expounds the influence of high-tech enterprises, so as to make enterprises pay more attention to and make good use of this preferential policy, so as to make enterprises grow steadily.

The high-tech Enterprises’expenditure on R amp; D funds is relatively high, which shows that the R amp; D Cost Plus deduction policy is very important to the enterprises. In addition, the policy of R amp; D Cost Plus deduction plays a great role in promoting the development of enterprises. It shows that with the rapid development of today’s world economy, to master advanced technology is undoubtedly the wealth of enterprises. Only by dividing the R amp; D stage objectively and correctly enjoying the tax-plus-deduction policy can the enterprises reduce the tax burden and cost, and have more independent intellectual property rights and new technologies, and add a brick to the economic development.

By understanding the policy of R amp; D Cost Plus deduction, this paper probes into how the policy affects the high-tech enterprises, so as to make good use of the policy to promote their own development. The implementation of this policy can clearly see the impact of the policy on enterprises, in order to reduce the tax burden of enterprises, to achieve a qualitative leap in high-tech enterprises, and better promote the prosperity of the national economy.

Keywords: Research and Development Expense; Additional Deduction; High-tech Enterprises; Tax Incentives

目 录

摘 要 Ⅰ

Abstract Ⅱ

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 2

第二章 文献综述 3

第三章 研发费用税收优惠政策概述 5

3.1 研发费用加计扣除政策的概念 5

3.2 研发费用加计扣除政策的内容与范围 5

3.2.1 研发费用加计扣除政策的内容 5

3.2.2 研发费用加计扣除政策的范围 6

3.3 企业运用研发费用加计扣除政策的现状与问题 7

3.3.1 企业运用研发费用加计扣除政策的现状 7

3.3.2 企业运用研发费用加计扣除政策存在的问题 8

第四章 我国研发费用税收优惠政策在企业运用的案例分析 9

4.1 吉贝尔药业简介 9

4.1.1 吉贝尔药业基本情况 9

4.1.2 吉贝尔药业研发情况 9

4.2 研发费用税收优惠政策对吉贝尔药业的影响 10

4.2.1 对吉贝尔药业研发活动的影响 10

4.2.2 对吉贝尔药业所得税的影响 11

4.2.3 对吉贝尔药业生产经营状况的影响 12

第五章 结论与建议 13

5.1 结论 13

5.2 建议 13

5.2.1 准确运用政策 拓展企业研发 13

5.2.2 及时掌握政策 激励企业创新 14

5.2.3 加深解读政策 规范企业管理 14

结 论 15

参考文献 16

致 谢 17

第一章 绪 论

1.1 研究背景

当前,由于疫情的影响,使得大中小企业都受到了一定程度的损失,而且有些中小企业在抵御风险的能力上相对于大企业来说的话,是比较弱的。因此在2021年,我国不仅延长了在2018年所发布的政策,还更新了关于制造业企业的政策,带给企业更大的优惠力度,促进企业由于疫情的冲击下所减少的研发,使企业能够加大研发投入的力度,使企业能得到进一步的发展。

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