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| Analysis and Suggestions on the Pre-tax Deduction Policy of Enterprises' R&D Expenses Based on the Smith Mode |
| Wang Zaijin1,2,Xu Zhili 1,Liu Hui 2,Tian Delu2 |
1.School of Public Administration,Beihang University,Beijing 100191,China;
2.National Center of Science and Technology Evaluation,MOST,Beijing 100081,China |
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Abstract This article uses the Smith Model as a theoretical analysis tool to analyze the pre-tax deduction policy of enterprises' R&D expenses with four key variables which includes “ideal policy”,“implementation agency”,“target group”and“environmental factors” based on policy implementation process perspective.After deeply evaluating this tax policy,the author puts forward some suggestions and solutions to policy's design,execution and effect,such as making the policy more inclusive and simpler,so that more enterprises of different scale levels and regions in China can benefit from it
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Received: 31 March 2015
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2015, Vol. 0 
