论激励研发投入的税收政策

A Study of Tax Policy of Inciting Research and Development Input

税收政策对研发投入具有重大影响。根据我国研发投入的实际情况和税制改革方向,有必要对现行有关税收政策进行梳理并作适当调整,如加大对研发活动的税收优惠力度,扩大研发成果转化的优惠范围,大力支持社会各界进行科技资助。通过调整和实施税收优惠政策,激励研发投入,促进技术创新。

Tax policy exerts a tremendous influence on the input of research and development. It is necessary to adjust current tax policy according to the condition of R＆D input and the reform orientation of tax system in China： enhancing tax preference on research and development activity, extending preferential scope of R＆D achievement transformation and encouraging personalities of various circles to aid financially in science and technology. The incitement of R＆D input and the promotion of technical innovation should be carried forward through the adjustment and implementation of preferential tax policy.