发达国家所得税研发激励政策的新趋势及启示

New Trend and Enlightenment of Income Tax R&D Incentive Policies in Developed Countries

近年来,发达国家对研发创新的所得税激励政策形式日益多样,在诸多支持研发活动的举措中,税收激励政策的重要性有所增强。其中,既有对研发企业、研发环节的税收激励,也有对研发成果所获取利润的税收减免,尽管各国税收激励有着不同的表现形式,但都有明显的趋向性。具体机制上,主要发达国家政策变化特点体现在:更强调与研发投入增量挂钩;更关注对基础研究投入的激励;对初创企业和小企业研发激励形式更趋多样化;加大对核心创新要素的激励。这些趋向对我国研发税收激励政策的完善有一定启示作用。对比而言,我国以研发费用加计扣除为主的所得税研发激励政策还有较大的完善空间,需面向科技自立自强、面向激烈的国际创新竞争,进一步完善减税降费背景下的所得税研发激励政策,加大所得税研发激励的力度和覆盖面,提高政策的灵活性和精准性。

In recent years,the forms of tax incentive policies for research and development(R&D)innovation in developed countries have become increasingly diverse,and the importance of tax incentive policies has increased among the many initiatives to support R&D activities.Among them,there are not only tax incentives for R&D enterprises and R&D links,but also tax relief for profits from R&D achievements.Although tax incentives in different countries have different forms of expression,but there is a clear trend.In terms of specific mechanisms,the characteristics of the R&D tax incentive policy in the major developed countries are as follows:emphasis on the increment of R&D investment,attention to the basic research,diversified tax incentive forms for start-ups and small enterprises,more incentives for core innovation elements.These trends have some enlightenment on the perfection of R&D tax incentive policy in China.In contrast,China’s income tax R&D incentive policies based on R&D expenses plus deductions still have a lot of room for improvement.It is necessary to face the self-reliance of science and technology and the fierce international innovation competition,further improve the income tax research and development incentive policy under the background of tax reduction and fee reduction,increase the strength and coverage of income tax research and development incentives,and improve the flexibility and accuracy of the policy.