促进科技创新的税收激励政策——英美等国的主要经验及其启示

The incentive Policy to promote innovation of Science and technology——Major experience and Enlightenments in U.K.,U.S.etc.

创新体系理论对税收激励政策有重要的影响。创新的税收激励,特别是R&D税收抵扣政策,在发达国家有效地保留和吸引了R&D投资。那些在税收激励上最慷慨的国家均是吸引外来R&D投资最多的国家。R&D抵扣直接利益是刺激R&D投入。美国R&D税收抵扣有3种方案,即传统抵扣、选择性增量研究抵扣(AIRC)和选择性简化抵扣(ASC);英国主要是增强型扣除。政策设计时要参考多种因素。我国施行R&D税收抵扣政策,要研究制定统一的、供税收目的的R&D支出标准,出台具体的实施办法,并注意政策的可操作性、可预测性、一致性和稳定性。

The theory of innovation system influences on tax incentive policy, l he tax incentive policy for innovation in developed countries, esp. R＆D tax credits, lures the retention and attraction of investment in R＆D. The most generous countries in tax incentive are in the big increase of FDI in R＆D. There are 3 ways for R＆D tax credits in U. S. ： regular credit, alternative incremental research credit （AIRC）, and alternative simplified credit （ASC）） the main way for R＆D tax credits in U.K. is enhancement credit. The several factors have to be referenced for our designing policies. If a policy for R＆D tax credits will be implemented in China, a unified standard of R＆D for tax intent should be released and detailed measurements for the policy to be carried easily out should be formulated and meanwhile, a maneuverability and operability, predictability, consistency and stability of the policy on R＆D tax credits must be paid atten- tion to.