科技型中小企业研发费用加计扣除政策存在的问题及对策思考

科技型中小企业是创新的生力军。科技型中小企业研发费用加计扣除政策施行以来，对促进科技型中小企业创新发展、增强竞争活力起到了积极的促进作用。但政策运行一年多来，实践中也出现了享受门槛高、政策含金量下降、评价机制运行不完善等问题，为进一步促进这一政策实现更良好的激励效应，本文从政策设计、管理机制、后续监督等方面提出优化建议。

Problems and countermeasures of R&D expenses additional deduction policy for small and medium sized scientific and technological enterprises

Technology-based SMEs are new forces of innovation. Since the implementation of the policy of R&D expenses additional deduction for technology-based SMEs, it has played a positive role in promoting the innovation and development of technology-based SMEs and enhancing their competitiveness. However, over the past year, there have been many problems in practice, such as high threshold of enjoyment, declining policy gold content, imperfect operation of evaluation mechanism. In order to further promote the policy to achieve better incentive effect, this paper puts forward optimization suggestions in policy design, management mechanism, follow-up supervision and other aspects.