Discussing the development and improvement of income tax accounting from similarities and differences between accounting policy and income tax policy;

There are three aspects on this problem,that is,a reasonable tax rate level of our enterprise income tax,the treatment of the foreign enterprises and a perfect income tax policy to the foreign investment.

Based on above knowledge,the option of the author is taking " The Research on perfecting our country\'s income tax incentive policy of the public benefit donation " as the title of Master dissertation.

R&D policy and the analyze of underlying policy process;

Input to R&D is the key way to improve innovation capability of region,as a result, R&D policy is a main measure to improve innovation ability of our country.