企业研发费用

延续执行企业研发费用加计扣除75%政策，将制造业企业加计扣除比例提高到100%，用税收优惠机制激励企业加大研发投入，着力推动企业以创新引领发展。

We will continue to implement the policy of granting an extra tax deduction of 75 percent on enterprises ' R & D costs , and we will raise this to 100 percent for manufacturing enterprises . By employing such mechanisms for preferential tax treatment , we can encourage enterprises to increase R & D spending and pursue innovation-driven development .

浅析现代企业技术研发费用的会计处理

Brief Analysis on the Accounting Treatment of R & D Cost in Modern Enterprises

企业的研发费用（R&D）在会计中是作为期间费用直接计入当期损益的，但企业的研发能力是衡量企业未来盈利能力的重要指标，其性质属于资本性支出。

In accounting , R D of an enterprise is often directly reckoned in current profits and losses as period expenses , but the property of R D is capital expenditure and it is a key factor for indicating the profit capability for an enterprise in future .

制造业企业应当加大研发费用的投入，提高制造业自主创新能力和产业竞争力。

The manufacturing firms need to increase their R & D expenditure , which aims to develop their innovation ability and competitiveness .

鉴于英国强大制药行业顶尖级企业2006年的研发费用只不过略高于50亿英镑，仅从讲求实际的商业角度来看，15亿美元的奖项都应该受到认真对待。

Given that the top companies in the UK 's powerful pharmaceutical industry spent little more than 5bn in 2006 on research and development , a $ 1.5bn prize should be taken seriously on hard-nosed commercial grounds alone .

强化企业在技术创新中的主体地位，鼓励企业设立研发机构，牵头构建产学研协同创新联盟。全面落实企业研发费用加计扣除等普惠性措施。

We will strengthen the leading role businesses play in making technological innovation , encourage enterprises to set up research institutes , take the lead in establishing industry-academia-research collaboration in making innovation , and comprehensively implement preferential policies such as extra deductions for businesses ' R & D expenses .