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随着进口煤价的优势及煤炭供应的增加,煤炭企业的形势不容乐观,企业将面临着严峻考验,为促进企业转型发展及“科技兴企”战略的全面实施,研发费加计扣除的税收优惠政策的执行显得尤为重要,它不仅为企业发展提供强有力的资金和技术支持,还提高了企业自主创新能力,为企业实现价值最大化做出很大的贡献。本文拟对本企业研发费的实施情况及对企业的影响作初步探讨。
With the advantages of imported coal and the increase of coal supply, the situation of coal enterprises is not optimistic and enterprises will face severe challenges. In order to promote the transformation and development of enterprises and the full implementation of the strategy of “rejuvenating enterprises with science and technology” The implementation of preferential taxation policies is particularly important. It not only provides strong capital and technical support for the development of enterprises, but also enhances the capability of independent innovation of enterprises and greatly contributes to the realization of the value maximization of enterprises. This article intends to research the implementation of the enterprise R & D costs and the impact on the business for a preliminary discussion.