Abstract: Favorite tax policy for research and development is generally recognized as an effective measure to motivate enterprises increase their inputs in research and development. Facing the global financial crisis, more urgent demand on building an innovative country calls for truly effective tax policies to motivate the enterprises. With reference to implementation the policy of adding R&D expenses for tax deduction, foreign practices and China’s current policy system for encouraging innovation, the article details issues in the policy of adding R&D expenses for tax deduction in China and proposes policy recommendations for improvement.
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