In-depth Analysis of Tax Policy for Encouraging Enterprises to Increase Investment in R&D

DOI

10.2991/emle-18.2018.32How to use a DOI?

Keywords

R&D expenses; tax incentives; additional deduction

Abstract

Science and technology is the weapon of a country and the important force for the development of a country and a nation. Innovation is the first driving force for development and the strategic support for building a modern economic system. In recent years, the Ministry of Finance, the State Administration of Taxation and other relevant departments have successively issued a number of taxation policies, encouraging enterprises to increase investment in research and development of new technologies, new products and new processes. This paper sorts out the relevant documents on pre-tax deduction of research and development expenses in recent years, analyzes the changes of policies, and puts forward reasonable suggestions for enterprises to effectively use these preferential policies.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wang Zilan
PY  - 2018/12
DA  - 2018/12
TI  - In-depth Analysis of Tax Policy for Encouraging Enterprises to Increase Investment in R&D
BT  - Proceedings of the 4th International Conference on Economics, Management, Law and Education (EMLE 2018)
PB  - Atlantis Press
SP  - 190
EP  - 194
SN  - 2352-5428
UR  - https://doi.org/10.2991/emle-18.2018.32
DO  - 10.2991/emle-18.2018.32
ID  - Zilan2018/12
ER  -