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随着我国产业结构的不断调整和完善,社会对企业创新技术的要求越来越高。加之国家推广自主创新示范区部分所得税试点政策的实施,科技创新越来越受企业的重视,并成为企业可持续发展的坚实后盾,为此,企业有必要完善研发费用的税收优惠政策,促进企业的科技创新升级。本文阐述我国建筑施工企业科研创新的现状,对世界建筑业巨头法国万喜集团(Vinci Group)核心竞争力做了简要分析,并结合完善研究开发费用税前加计扣除税收优惠政策相关会议和文件,指出建筑施工企业创新升级面临的困难,最后阐明了完善税收优惠政策为建筑施工企业创新转型带来的机遇和动力,为建筑施工企业的升级转型提供理论支持。
With the constant adjustment and perfection of the industrial structure in our country, the social demand for innovative technologies in enterprises is getting higher and higher. In addition, the implementation of some national income tax pilot projects of independent innovation demonstration zones has made science and technology innovations more and more valued by enterprises and has become a solid backing for the sustainable development of enterprises. Therefore, enterprises need to improve preferential tax policies on R & D costs and promote enterprises Technological innovation and upgrading. This article expounds the current situation of scientific research and innovation of construction enterprises in China, analyzes briefly the core competitiveness of the world’s construction giant Vinci Group, and combines related research and documents such as pre-tax deduction of preferential tax policies for research and development , Pointed out the difficulties faced by the construction enterprises in their innovation and upgrading, and finally clarified the opportunities and motivation for perfecting the preferential tax policies for the construction enterprises to innovate and transform, providing theoretical support for the upgrading and transformation of construction enterprises.