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Fan Yulu, Chen Yuwen*
Fan Yulu, Chen Yuwen*
摘要： Objective To find out the problems in tax policies related to pharmaceutical R&D in China so as to put forward some suggestions for making preferential tax policies. Methods Preferential tax policies related to pharmaceutical R&D from the Ninth-Five-Year to the Twelfth-Five-Year period of China were selected and analyzed through text analysis methods. Results and Conclusion Current preferential tax policies are not targeted and systematic. The preferential tax policies should be designed to motivate small and medium-sized enterprises and the tax incentives must have a sustainable effect. Government should reinforce its proactive tax incentives and shift from the direct preferential tax policies to the indirect ones gradually.
