Statistical Analysis On The Performance Of R&D Expense Tax Incentives In China

With the development of society,countries attach great importance to enterprise investment in research and development activities.For this reason,our country implement policies more flexibly.The total amount of research and development expenses and the number of patent output have also increased year by year,which prove the effect of our country's R&D expense.However,the increase of total amount does not represent the performance of preferential policies This paper is a study on the R&D expense and deduction policy performance.Observe the performance of preferential policies from the influence of policy on R&d investment and the impact of policy on enterprise innovation output.Find out the problems of preferential policies and propose corresponding solutions.This paper is divided into four parts: the first part illustrates the meaning and purpose of the study.In the second part,the deduction policy of R&D expense in China and abroad is introduced,so as the theoretical basis for selecting the measurement indicators.In terms of the selection of indicators,the proportion of investment to operating income is used as the index of input,while the number of patent outputs as the output index.The third part shows the results of statistical analysis.The fourth part gives the conclusion and comments on the statistical analysis results.Based on the research about R&D input intensity and patent output quantity,conclusions can be achieved on whether can additional deduction R&D policy increase enterprise's R&D investment,and whether can these inputs get the corresponding output.To conduct research for all enterprises at the same time,the enterprises should be divided into different categories according to its industry,scale and nature.Then the input and output under the influence of the R&D expense plus deduction policy should be observed to find out their change.Statistical results show that R&D preferential policies in our country have three problems--preferential policies to promote the performance being not average,enterprise R&D input level being low and slow,R&d input and innovation output being wrong.The country still needs to increase preferential policies and popularize and promote R&D expense plus deduction policy more actively.It should also improve the policy to enhance the quality of research and development of enterprise.