摘要
我国现行R&D税收优惠采用以直接优惠为主的政策,这种政策已不能满足我国2020年进入创新型国家行列这一发展目标的需要。通过借鉴发达国家激励加大R&D投入税收优惠政策的经验,分析论述我国现行R&D税收优惠政策中存在的问题和不足,提出进一步改进和完善的思路。
The policy of the existing R＆D tax incentives is direct preferences in China, which can not meet the needs of the development for China turn into an innovative nation that is a target of the development up until 2020＇s. By using for reference from the experience of developed country about preferential tax policies that encourage increased R＆D investment, analysis discusses the existing problems and shortcomings in the existing preferential tax policies, a further improve and refine ideas.
出处
《河北法学》
CSSCI
北大核心
2007年第5期100-104,共5页
Hebei Law Science
关键词
技术创新
R&D
税收激励
technology innovation
R ＆ D
tax incentive
