研发费用加计扣除政策满意度：来自武汉市 规模以上工业企业的证据

Policy Satisfaction of R&D Costs Deduction : From Wuhan Evidence of Industrial Enterprises above Designated Size

摘要:

企业研发费用加计扣除政策是政府扶持企业创新的重要抓手，对该政策落实状况的实地评估有助于政策完善。本文以武汉市44家规模以上工业企业为研究对象，通过问卷调查和访谈获取数据，选择企业对加计扣除政策的关注度与满意度，构建政策评估的四分象限图。研究发现：规模以上工业企业对于加计扣除政策的满意度和关注度都有较大的提升空间，政策效力并未最大化；政府需要拓宽武汉市研发费用加计扣除适用范围、明确费用归集“负面清单”项目、推进规模以上工业企业分具体领域进行加计扣除，而企业则需要建设起与之相匹配的标准化的会计管理制度，进而真正实现释放企业创新活力的政策目标。

Abstract:

It is an important starting point for the government to support the innovation of the enterprises. The on-site assessment of the implementation of the policy helps to improve the policies. In this paper, 44 industrial enterprises above designated size in Wuhan as the research object, through questionnaires and interviews to obtain data, select enterprises to pay extra attention and satisfaction with the policy, building a quadrant quadrant quadrant of the assessment of the policy. The results show that: the above-scale industrial enterprises have more room for satisfaction and concern about the policy of deducting extra points, and the effectiveness of policies has not been maximized; the government needs to widen the research and development costs of Wuhan plus deducting the applicable scope and clarifying the cost collection The "Negative List" project will push forward the deduction of specific industries by large-scale industrial enterprises, while the enterprises need to establish a standardized accounting management system that matches them, so as to realize the policy goal of releasing the vitality of enterprise innovation.