论文总字数：19026字
摘 要
科技创新是人类文明提高的驱动力，国家经过逐步增强研发费用税前扣除政策的优惠力度，以激励企业踊跃开展研发活动并扶持企业的创新发展。而研发费用加计扣除政策落实到企业后，能否在企业增加研发投入后，切实促进企业增加了企业的各项效益，使企业得到发展还有待考察，因而本文以欣威视通作为案例来研讨研发费用税前加计扣除优惠政策对企业的影响。
本文首先梳理了研究背景，提出研究目的、意义、内容和研究方法，并通过图片展现论文框架；然后通过查阅大量文献总结归纳不同学者得出研发费用加计扣除政策不同影响的结论，同时发现研发费用加计扣除优惠存在的一些问题，并针对这些问题提出改善建议；接着解读了研发费用加计扣除政策，展示政策历年做出不断加大优惠力度的调整并且分析政策对企业产生影响的作用分析；随后介绍案例公司的基本情况，首先展现企业的研发投入在逐年增加，再定量分析在企业加大研发投入的情况下，加计扣除优惠政策对企业财务绩效指标、创新能力的影响；最后总结研发费用税前扣除优惠政策对欣威视通的影响并对企业提出建议。
本文通过研究得出，因为企业自身所能控制风险的能力和财务处理水平差异，研发费用加计扣除政策对于不同综合实力的企业所造成的的影响不同。并且加计扣除比例的大小会影响中小型企业的财务绩效指标，而研发费用加计扣除政策对中小型企业创新能力的提高没有显著效果。
关键词：研发费用；加计扣除优惠政策；欣威视通
Research on Preferential Policy of Pre-tax Deduction of Ramp;D Expenses：Take Xinwei Shitong as an example Summary
Abstract
Scientific and technological innovation is the engine of the progress of human civilization. The Government encourages companies to actively conduct research and development activities and supports business innovation and development by continually increasing preferential policies to deduct research and development spending before tax. However, it remains to be seen whether the increase in Ramp;D spending will actually increase the benefits of the enterprise and make the enterprise develop after the deduction policy is implemented in the enterprise. Therefore, this paper takes Xinweishitong as a case to study the impact of the preferential policy of pre-tax deduction of Ramp;D expenses on the enterprise.
Firstly, this paper sorts out the research background, puts forward the research purpose, significance, content and research methods, and shows the framework of the paper through pictures. Then, by consulting a large number of documents, the author summarizes the conclusions of different scholars on the different impacts of policies, finds some problems existing in the addition and deduction of preferential policies, and puts forward improvement suggestions for these problems. Secondly, it explains the deduction policy of Ramp;D expenses, shows the adjustment of increasing preferential measures over the years and analyzes the mechanism of the policy's influence on enterprises. Then the basic situation of the case company is introduced. Firstly, the research and development investment of the enterprise is increasing year by year. Secondly, the quantitative analysis is made on the influence of the deduction of preferential policies on the financial performance index and innovation ability of the enterprise under the condition that the enterprise increases the research and development investment. Finally, it summarizes the impact of the preferential policy of pre-tax deduction of research and development expenses on SinoSat and puts forward suggestions to enterprises.
Through research, this paper draws a conclusion that under the condition that enterprises increase Ramp;D investment, the preferential policy of pre-tax deduction of Ramp;D expenses after increasing the deduction proportion has a significant positive impact on the financial performance of enterprises, but has no significant impact on the improvement of innovation ability of enterprises.
Key words: research and development costs; Plus deduction preferential policies; Hinweishiton
目 录
摘要 I
Abstract II
第一章 绪 论 1
1.1 研究背景 1
1.2 研究目的 1
1.3 研究意义 1
1.4 研究内容和方法 1
1.4.1 研究内容 1
1.4.2 研究方法 2
1.5 论文框架 2
第二章 文献综述 3
2.1 研发费用加计扣除政策对企业的影响 3
2.1.1 正向相关 3
2.1.2 负向相关 3
2.1.3 不相关 3
2.2 研发费用加计扣除政策实施过程中的问题研究 4
2.3研发费用加计扣除实施过程中的建议研究 5
2.4 文献评述 5
第三章 研发费用税前扣除优惠政策理论概述 6
3.1 研发费用加计扣除政策内容 6
3.2 研发费用加计扣除政策调整 6
3.2.1首次实行研发费用加计扣除政策 6
3.2.2 首次扩大研发费用加计扣除范围 6
3.2.3 再次扩大研发活动和费用范围 6
3.2.4 提高对中小企企业加计扣除比例 6
3.2.5 扩大加计扣除比例享受主体 7
3.3 研发费用加计扣除政策对企业的影响作用分析 7
3.3.1 减少企业所得税费 7
3.3.2 减少研发风险 7
3.3.3 减少创新成本 8
3.4 本章小结 8
第四章 研发费用税前扣除优惠政策对企业影响案例分析 9
4.1 案例企业背景介绍 9
4.2企业研发投入变化 9
4.2.1 研发经费投入情况 9
4.2.2 欣威视通技术人员情况 10
4.3 研发费用税前扣除优惠政策对企业研发投入的影响分析 10
4.3.1 分析研发费用加计扣除对企业盈利能力影响 10
4.3.2 分析研发费用加计扣除对企业偿债能力影响 11
4.4 分析研发费用加计扣除政策对企业创新能力的影响 12
4.5 本章小结 12
第五章 结论及建议 14
5.1 结论 14
5.2 建议 14
5.2.1再提高科技型小型企业的研发费用加计扣除比例 14
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