江苏省研发费用加计扣除政策的实施现状及对策研究

近几年来，江苏省各级政府采取各项措施，加大落实企业研发费用加计扣除政策的力度，鼓励企业开展自主创新，并取得了积极的成效，可为全国提供一定的借鉴和启示。基于江苏省税收减免的统计数据，对研发费用加计扣除政策的执行情况进行了分析，阐明了政策落实的效果和存在的不足，综合分析了政策参与主体及影响因素，构建了政策实施流程模型，并结合江苏省具体现状，针对政策实施中的不足，提出了对策建议，以便进一步提高政策实施效果。

Study on Implementation of R&D Super-Deduction Tax Incentive Policy in Jiangsu Province

The government of Jiangsu province takes many measures to implement R&D super-deduction tax incentive policy in recent years.These measures have achieved positive result.Lots of enterprises begin to carry out innovation,which could provide inspiration for further implementation of national policy.With the statistical data about tax relief of Jiangsu province,this paper analyzes the implementation of the policy in order to find out performance and shortcomings in the process of policy implementation.After comprehensive analysis of participants and factors affecting policy implementation,a process model is built.With the model and specific status of Jiangsu Province,some corresponding proposals are made in order to guide enterprises to increase investment in research to enhance innovation.