R&D税收刺激——原理、评估方法与政策含义

Tax Incentives for R&D:Principle, Evaluation Methods and Policy Implications

为了促进技术创新,各国政府都会采用财政政策激励企业增加R&D支出,税收刺激工具是主要手段之一。介绍了几种主要税收刺激工具,分析了三种评估R&D税收刺激政策的方法及其政策含义。

In order to promote technology innovation, many countries adopt fiscal measures to inspire enterprises to increase their R&D expenditure. Tax incentives are one of the main means. The paper introduces several main tools of R&D Tax Incentives, and analyses three evaluation methods on tax incentive effectiveness and their policy implications.