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技术创新是企业发展的原动力,技术投入是技术创新的助推器。为了鼓励企业加大对技术创新的投入,各国政府无不制定各种优惠政策。我国于1995年发布了《中共中央国务院关于加速科学技术进步的决定》,提出“大力推进企业科技进步”,“引导、鼓励各类企业增加科技投入,使其逐步成为科技投入的主体”。为了落实《决定》的精神,财政部、国家税务总局于1996年发布了《关于促进企业技术进步有关财务税收问题的通知》(财工字[1996]41号文件)。《通知》为鼓励企业增加技术开发投入制定了三项优惠政策:1.企业研究开发新产品、新技术、新工艺所发生的各项费用不受比例限制计入管理费用;2.技术开发经费比上年增长10％以上的工业类企业,可再按实际发生额的50％抵扣应税所得额;5.企业为技术开发所购置的10万元以下的单台科研设备可一次或分次摊入管理费用。这项政策出台后受到企业的广泛欢迎。
Technological innovation is the driving force for the development of enterprises, and technological input is the booster of technological innovation. In order to encourage enterprises to increase their investment in technological innovation, governments all over the world have formulated various preferential policies. China promulgated the Decision of the State Council of the CPC Central Committee and the State Council on Accelerating the Progress of Science and Technology in 1995, proposing to “vigorously promote scientific and technological progress in enterprises” and “guide and encourage all kinds of enterprises to increase investment in science and technology so that they will gradually become the main body of science and technology investment.” In order to implement the spirit of the “Decision,” the Ministry of Finance and the State Administration of Taxation issued in 1996 the Circular on Financial Tax Issues Related to Promoting the Technological Progress of Enterprises (Cai Gong Zi [1996] No. 41). The Circular has formulated three preferential policies to encourage enterprises to increase investment in technology development: 1. All expenses incurred by enterprises in research and development of new products, new technologies, and new processes are not included in the administrative expenses in proportion to the proportion; 2. Technical development funds An industrial enterprise that has an increase of over 10% over the previous year may deduct taxable income by 50% of the actual amount; 5. A single scientific research equipment purchased by an enterprise for technology development of less than RMB100,000 may be offset once or Times into the management fee. After the introduction of this policy by the enterprise widely welcomed.