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本刊讯据中国政府网消息,国务院总理李克强10月21日主持召开国务院常务会议,确定完善研发费用加计扣除政策,推动企业加大研发力度。会议指出,完善研发费用加计扣除政策,是落实创新驱动发展战略,以定向结构性减税拉动有效投资、推动“双创”、促进产业升级的重要举措。会议确定,从2016年1月1日起,一是放宽享受加计扣除政策的研发活动和费用范围。除规定不宜适用加计扣除的活动和行业外,企业发生的研发支出均可
According to the news of the Chinese government website, Premier Li Keqiang chaired a State Council executive meeting on October 21 to determine the perfect deduction policy for R & D expenses and promote enterprises to increase R & D efforts. The meeting pointed out that improving R & D spending plus deduction policy is an important measure for implementing an innovation-driven development strategy, stimulating effective investment through directional structural tax cuts, promoting “double creation” and promoting industrial upgrading. The meeting decided that starting from January 1, 2016, the first is to relax the R & D activities and the scope of expenses that enjoy the added-value deduction policy. In addition to the provisions should not be applied plus deductions of activities and industries, enterprises R & D spending may occur