Research On The Influence Of Additional Deduction Of R&D Expenses On R&D Innovation Of High-tech Enterprises

Innovation is the first engine leading social development and the prerequisite for promoting scientific and technological progress.Improving R&D and innovation capability is the only way to build China into a great modern socialist country.The progress of the nation,the strength of the country and the development of enterprises are closely related to innovation capability.We should constantly implement the innovation-driven development strategy,constantly improve the scientific and technological innovation system,and continue to uphold the core role of innovation in our country’s overall modernization drive.For pharmaceutical enterprises,if they want to gain a leading competitive advantage,strengthening innovation and research and development is undoubtedly the key to enhance competitiveness.On the premise of sorting out relevant theoretical basis and reviewing relevant literature,this thesis will discuss the impact of additional deduction policy on R&D activities by further analyzing the impact of additional deduction policy on R&D investment and the impact of R&D investment on enterprise innovation performance.In addition,Hengrui Pharmaceutical,a high-tech enterprise in the pharmaceutical manufacturing industry,is selected as the case study.After introducing detailed information about policy implementation,comparative analysis is comprehensively used to explore the R&D investment and innovation performance of Hengrui Pharmaceutical.Through the trend analysis method,Analyze the effect of the preferential treatment on R&D investment and the effect of R&D investment on innovation performance.Finally,the conclusion is drawn: this preferential policy of additional deduction of R&D expenses can effectively reduce the amount of cost expenditure in R&D and reduce the innovation risk of enterprises by reducing the enterprise income tax,and play a role in stimulating the investment of enterprises in R&D.At the same time,the increase of R&D investment directly promotes the transformation efficiency of innovation achievements,which not only greatly improves the competitive strength of enterprises,but also promotes the increase of income and contributes to the overall enhancement of profitability.Based on the above conclusions,some suggestions are given from the perspective of enterprises:improving the relevant systems of R&D management,allocating R&D investment scientifically,and expanding the team of innovative talents;At the government level,the following suggestions are put forward: unify the relevant caliber and standard for tax collection of R&D expenses,improve the content of additional deduction of R&D expenses for enterprise groups,establish an industry-university-research cooperation platform,and strengthen the protection of R&D achievements.