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2018年全国日均新设企业超1.8万户 税收“

2019-03-28 11:05:09     来源:中新网     责任编辑:刘欣

  2018年全国日均新设企业超1.8万户,市场主体总量超1亿户
  税收“-”、研发“+”、创新“x”的背后

  日前,华工科技拿下国内首个5G光模块订单的消息引发了业内的关注。在近期大热的5G领域,该公司更是进入国际数据市场,今年将推出400G全系列光模块、25G光芯片,一改高端芯片被国外垄断的局面。

  “公司坚持把年销售额的6%用来做研发,投入越多获得的税收优惠就越大。”华工科技产业股份有限公司董事长马新强表示,国家减税政策是企业创新驱动的保障。

  2018年是减税红利在科技创新领域深度释放的一年。2018年全年,税务部门共为企业和个人减税降费约1.3万亿元,用税收的“减法”换来了研发投入的“加法”和创新活力的“乘法”。

 

  普惠减税 企业轻装上阵

  除了华工科技这样的企业,支持创新的税收优惠政策同样给力成长型的小微企业,为“双创”小微企业营造了更加良好的市场环境。

  “机器人的技术研发投入大、周期长,税收优惠为我们加大研发注入了后劲。”科沃斯机器人股份有限公司税务经理周杨华说,企业成长的秘诀在于一心搞研发。2018年,企业投入1.5亿元用于研发,仅研发费用加计扣除一项优惠就达到1700余万元。

  中小企业是“双创”的主力军,但中小企业经营风险更高,融资渠道相对狭窄,资金有限,创新、研发往往缺乏连续性。因此,有必要对中小企业给予更大的税收优惠力度,进一步点燃中小企业的创新热情。

  随着研发费用加计扣除比例提升至75%并扩大到所有企业、高新技术企业和科技型中小企业亏损结转弥补年限由5年延长至10年等政策的出台,位于西部地区的甘肃成纪生物药业有限公司尝到了创新的甜头。

  “我们是高新技术企业,2018年前三季度享受税收优惠政策减免2292万元,可以说是明显受益。”公司总经理李国安说。

  减税降负,在焕发企业经营活力的同时,也提高了资本回报率。国家在创新领域推出的减税政策不仅体现了对研发活动的支持,也覆盖到了创业链的最前端。

  创业投资企业和天使投资个人投向种子期、初创期科技型企业,按投资额70%抵扣应纳税所得额政策推广到全国范围实施,形成了普惠性税收优惠。

  已经投资了80多家初创科技型企业的合肥市创新科技风险投资有限公司就得到了这个实实在在的减税“大礼包”。“这意味着我们可以大胆拿出更多资金,支持当地初创科技型企业发展。”公司财务经理汪兵介绍,该公司不少投资项目已满两年,可以按照投资额的70%抵扣个人合伙人分得的经营所得,累计可减税875万元。

  随着国家“双创”升级版的深入推进,2018年,全国日均新设企业超过1.8万户,市场主体总量超过1亿户。

  新经济、新动能、新产业实现快速成长

  “阶段性地将研发费用加计扣除比例提升至75%并扩大到所有企业,相当于政府在一定程度上与企业共同负担创新和研发过程中的风险,降低研发投入成本。”国家税务总局税收科学研究所所长李万甫说,减税能够激励企业加大研发投入和科技创新,从而增加技术创新的供给。

  创新是引领经济发展的第一动力。为鼓励更多社会主体投身创新创业,国家对支持创新创业的税收政策进行了顶层设计。

  2018年4月25日召开的国务院常务会议推出了7项减税措施,其中有5项与鼓励科技创新直接相关:扩大固定资产一次性税前扣除范围、境外研发费用允许加计扣除、高新技术企业和科技型中小企业延长亏损弥补期限、创投和天使投资抵免覆盖全国。

  2018年9月20日,财政部、国家税务总局、科技部联合发出通知,规定企业开展研发活动中实际发生的研发费用未形成无形资产计入当期损益的,在按规定据实扣除的基础上,在2018年1月1日至2020年12月31日期间,再按照实际发生额的75%在税前加计扣除;形成无形资产的,在上述期间按照无形资产成本的175%在税前摊销。

  减税政策的密集实施,令“创业圈”里的企业家们备受鼓舞。格力电器董事长兼总裁董明珠在与税务部门座谈时说:“减税降费政策的落实,大大增强了格力电器的市场竞争力,为企业创新发展注入了新动能。”

  “一项项减税政策落地,激发了我们民营企业家实业报国、战胜困难的信心。”亨通集团董事局主席崔根良表示,下一步,企业将聚焦光通信科技前沿,将业务拓展到全球海洋光纤网、物联网应用、半导体材料等领域,实现从全球并跑向领跑跃升。

  政策的全面、精准、持续、同向发力,带动形成我国企业创新发展加力提速、新动能积聚壮大的良好势头。数据显示,2018年全国研究与试验发展经费支出与国内生产总值之比为2.18%,比上年提高0.03个百分点,科技进步贡献率预计提高到58.5%,研发投入和科技实力稳步提升。新经济、新动能、新产业实现快速成长。

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