In-depth Analysis of Tax Policy for Encouraging Enterprises to Increase Investment in RD

摘要

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.