The Research On Cost Reduction In The Execution Of Additional Deduction Of R&d Expense

It is universally believed that additional deduction policy of R & D expenses is a tax incentive policy that can guide enterprises to increase R & D investment,yet various researches have showed that the execution effect of the policy still needs to be improved continually.The cost of implementing the policy by enterprises is deemed as one of the important factors resulting into policy ineffectiveness,but there are no researches specially studying the cost of enterprises to implement the additional deduction policy of R&D expense,and only a few papers briefly mention it as compliance cost when analyzing factors affecting the implementation of additional deduction policy of R&D expenses.In order to enrich researches on the related issues,this paper study the cost of implementing additional deduction policy of R&D expenses,and creatively introduces activity-based costing to analyze the constitution of the cost of implementing additional deduction policy of R&D expenses.According to the decomposition method,this paper probes into the ways to reduce the execution the cost.When designing ways to reduce the execution cost,this paper find out the reasons for high execution cost based on practical investigation.On the basis of the above,solutions of reducing execution cost are proposed.In order to enrich the research of this paper,a game model is established to study the behavioral strategy of government and enterprise.We can know if government will optimize the policy to reduce its execution expense.Based on the above research,and guided by the ways to reduce policy execution cost,this paper optimizes policy by the means of compressing,merging and reconstructing to design efficient policy.Besides,this paper makes a cost budget sheet to compare the execution cost before and after behavior optimization.Through the comparison,we find out the optimization scheme can effectively reduce enterprises' cost of execution.At last,based on the optimization scheme,four supporting measures are proposed,i.e.,to promote the publicity and support of policies;to establish multi-departmental electric information sharing platform;to implement differentiated weighted deduction ratio;and unified R&D expense accounting standards.Thus this paper want to provide feasible schemes for effective policy while enriching theoretical researches,and make contribution to the progress of China's enterprise technological innovation.