位置: > 热点聚焦 > 正文 >

税务总局:定向减税鼓励研发创新助力推动产业转型升级

2018年09月01日 13:47来源:网络整理手机版

人民网北京8月30日电(记者孙博洋) 30日,国家税务总局在京举行了第三季度税收政策解读新闻发布会。会上,税务总局所得税司副司长刘宝柱对近日发布的《关于企业委托境外研究开发费用税前加计扣除有关政策问题的通知》(下简称《通知》)进行了解读。

据了解,今年上半年,国务院常务会议决定推出一系列减税措施支持创新创业和小微企业发展,其中之一是取消企业委托境外研发费用不得加计扣除的限制。

为贯彻落实好国务院决策部署,近期财税部门联合发布了《关于企业委托境外研究开发费用税前加计扣除有关政策问题的通知》,明确自2018年1月1日起,企业委托境外进行研发活动所发生的费用,按照费用实际发生额的80%计入委托方的委托境外研发费用。委托境外研发费用不超过境内符合条件的研发费用三分之二的部分,可以按规定在企业所得税前加计扣除。

随着我国经济的持续快速发展和“一带一路”倡议的实施,较多企业尤其是大中型企业逐步走出国门,吸纳和学习国际先进管理经验和科技创新技术,其研发活动随之遍布全球,委托境外机构进行研发创新活动成为企业研发创新的一种重要方式。

刘宝柱认为,《通知》改变了此前政策规定企业委托境外机构或个人研发的费用不得税前加计扣除的限制,一是有利于国内企业对标国际技术市场,引进国外的先进研发能力和技术;二是有利于企业在境外建立研发中心,更好利用境外发达国家的人才优势和科研条件;三是有利于更好地促进企业充分利用国内外先进技术资源,进而推动我国产业的转型升级。

刘宝柱表示,为了保证研发费用加计扣除政策引导和激励企业自主开展研发活动的初衷得以较好实现,又达到鼓励委托境外研发的目的,在政策设计时,我们对企业可以享受加计扣除的委托境外研发费用作了三分之二的比例限制,体现了我国研发费用加计扣除致力于提高自主创新能力的政策导向。

(责编:冯人綦、曹昆)

税务总局:定向减税鼓励研发创新助力推动产业转型升级

人民日报客户端下载

税务总局:定向减税鼓励研发创新助力推动产业转型升级

手机人民网

税务总局:定向减税鼓励研发创新助力推动产业转型升级

 

推荐阅读

北京青年报:中国股市一定能走出“背离”  今日社评 本报评论员 樊大彧 来自中国经济基本面的支撑,构成了中国股市最坚固的底线。股市调整已近尾声,在各种有利因素支持下,中国股市已经开始孕育走出背离的力量,宅福利,从长期角度看,股市必将同步于经济发展的脚步。 近日,…【详细】

税务总局:定向减税鼓励研发创新助力推动产业转型升级

财经

博彩APP难防范 苹果应用商店里藏“坑”无数  7月31日,央视新闻频道针对苹果公司的应用商店中存在大量非法彩票APP,导致用户财产受损的情况进行了报道。日前,苹果公司将应用商店中涉及假彩票、赌博等非法APP进行了大规模下架,我们先来回顾一下事件的起因。 山东的苹果手机用户牟…【详细】

税务总局:定向减税鼓励研发创新助力推动产业转型升级

财经

谁在操纵北京房租上涨?房产中介高价抢收房源  一些地区价格上涨20%,租客直呼市场没有洼地;房产中介高价抢收房源,资本助力让其底气更足 谁在操纵京城房租上涨? 业内人士表示,很多品牌方不计成本抢房源,最后毫无疑问会转嫁到租客身上 “体验了一把待价而沽的感觉。…【详细】

税务总局:定向减税鼓励研发创新助力推动产业转型升级

财经

治理房地产乱象打击炒房及黑中介 9省16市出台文件  住建部等七部委下发治理房地产市场乱象文件不到两月—— 打击炒房及黑中介 9省16市出台文件 资料图:一处房产楼盘。中新社记者 张斌 摄 治理房地产市场乱象,是最近不少城市集中火力在做的一件大事。 从…【详细】

税务总局:定向减税鼓励研发创新助力推动产业转型升级

财经

QQ群成“95后”大学生线上归宿:有的炒币 有的吃鸡  Q群生态圈:95后大学生的“线上归宿” 眼下,距离考研还剩不到两个月,江苏论坛,大学生考研Q群也日益繁荣起来。考研生们纷纷上网寻求自己的“线上归宿”,群里既有往届优秀研究生坐镇,也有考研机构为考生保驾护航。 这些考研群看似象限上一…【详细】

税务总局:定向减税鼓励研发创新助力推动产业转型升级

本文地址:http://www.baijuechina.com/redianjujiao/33402.html 转载请注明出处!

大家都在看更多>>

今日热点资讯
baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina baijuechina