Keywords
Research and development expenses
Additional deduction
Tax planning
Submitted : 2026-03-17
Accepted : 2026-04-01
Published : 2026-04-16
Abstract
In recent years, with the proposal of the innovation-driven development strategy, the importance of high-tech enterprises has become increasingly prominent, and their innovation capability and R&D investment intensity are closely related to industrial upgrading and high-quality economic development. To fully mobilize the enthusiasm of high-tech enterprises for R&D and innovation, the state should continuously optimize the policy of additional deduction of R&D expenses. As a core tax incentive measure for the state to encourage high-tech enterprises to enhance their independent innovation capability, rational planning of the tax planning path for the additional deduction of R&D expenses can not only empower the improvement of core competitiveness of high-tech enterprises, promote the upgrading and coordinated development of high-tech industrial clusters, but also strengthen the effectiveness of tax policies and the implementation of the national innovation strategy. In this regard, this paper first expounds the significance of tax planning for the additional deduction of R&D expenses of high-tech enterprises, and then clarifies the tax planning paths, aiming to provide certain reference for relevant researchers.
References
Jin J, Wang L, 2025, Additional Deduction of R&D Expenses, R&D Investment and Private Enterprises: A Study on Fiscal Policy Supporting Common Prosperity. Market Modernization, 2025(2): 158–161.
Xu Y, 2024, Financial Problems and Optimization Measures of Additional Deduction of R&D Expenses for High-Tech Enterprises. Metallurgical Financial Accounting, 43(12): 70–72.
Zhu D, 2024, Financial Problems and Optimization Measures of Additional Deduction of R&D Expenses for High-tech Enterprises. Tax Paying, 18(36): 43–45.
Tian Y, 2024, Risk Identification and Response Analysis of Additional Deduction of R&D Expenses: Taking Company C as an Example, China Construction Accounting Society. Proceedings of the 2024 Academic Exchange Conference of China Construction Accounting Society (Volume 1), 300–305.
Hu Y, 2024, Additional Deduction of R&D Expenses, Financing Constraints and Enterprise Innovation, thesis, Zhejiang University of Finance & Economics.
Zhang J, 2024, Research on Potential Risks and Response Measures of the Preferential Policy of Additional Deduction of R&D Expenses. Management and Technology of SME, 2024(21): 194–196.
Du C, 2024, Discussion on the Collection of R&D Expenses and the Application of Additional Deduction for High-tech Enterprises. Chinese Township Enterprise Accounting, 2024(12): 79–81.
Fang J, 2024, Tax Innovation Incentive Policies Boost the Development of New Quality Productivity: Evidence from the Additional Deduction of R&D Expenses. Modern Management Science, 2024(5): 71–80.
Shen Y, 2024, Precise Accounting Strategies for Manufacturing Enterprises in Guangxi to Enjoy the Additional Deduction of R&D Expenses. Modern Marketing, 2024(27): 107–109.
Zan Q, 2024, Tax Risk Analysis and Response Strategies of Additional Deduction of R&D Expenses for Science and Technology Enterprises: Taking SK Enterprise as an Example. Modern Enterprise Culture, 2024(24): 59–61.
Chen D, 2024, Research on Tax Risks and Countermeasures of R&D Additional Deduction of State-owned High-tech Enterprises under the Integration of Business and Finance. China Collective Economy, 2024(21): 53–56.
Xue Y, 2024, The Impact of Additional Deduction of R&D Expenses on Pharmaceutical Manufacturing Enterprises and Corresponding Countermeasures. Chinese Township Enterprise Accounting, 2024(6): 54–56.
Tan X, 2024, Discussion on Risks and Response Measures of Additional Deduction of R&D Expenses for High-tech Enterprises. China Venture Capital, 2024(16): 16–18.
Ge J, 2024, Research on the Impact of Additional Deduction of R&D Expenses on the Innovation Capability of High-tech Enterprises, thesis, Chinese Academy of Fiscal Sciences.
Chen Y, 2024, Research on the Impact of Additional Deduction of R&D Expenses on the Performance of Science and Technology-based Small and Medium-sized Enterprises in China, thesis, Jimei University.