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开发新技术、新产品,是企业提高经济效益,增强自身活力的重要途径之一,也是国家制订财税政策,深化财税改革的一项重要任务。总结和分析财税领域促进企业开发新技术和新产品的主要政策措施、执行中存在的问题,及时提出改进建议,对于促进企业新技术、新产品开发,具有重要的现实意义。一、促进企业开发新技术和新产品财税政策的主要内容建国以来,国家根据各个时期对政经济体制和社会主义经济建设的需要,对企业新技术和新产品开发所需资金在国家和企业之间的分配采取了不同的政策。在第一个五年计划期间(1953—1957年)实行四项费用办法(即技术措施费,后又增加新产品试制费、劳动安全保护措施费和零星固定资产购置费)。对企业所需的这四项费用列入国家预算,由财政拨款解
The development of new technologies and products is one of the important ways for enterprises to increase economic efficiency and enhance their vitality. It is also an important task for the country to formulate fiscal and taxation policies and deepen fiscal and taxation reforms. Summing up and analyzing the main policy measures and promoting the development of new technologies and new products in the field of finance and taxation, and the implementation of timely suggestions for improvement have important practical significance for promoting the development of new technologies and new products. I. The main contents of the fiscal and taxation policies that promote enterprises to develop new technologies and new products Since the founding of the People’s Republic of China, the state’s need for funds for the development of new technologies and new products in countries and enterprises has been based on the needs of political and economic systems and socialist economic construction in various periods. The allocation has taken different policies. In the first five-year plan period (1953-1957), four cost methods (ie, technical measure fees, followed by new product trial fees, labor safety protection measure fees, and sporadic fixed asset purchase fees) were implemented. The four expenses required by the company are included in the national budget and are calculated by the financial appropriations.