企业研发活动税收激励政策的国际比较

An International Comparison of Tax Incentive Policies for R&D Activities of Enterprises

研发活动在科技创新中具有重要的战略地位,其性质又决定了它具有很强的外溢性,因此,研发活动的发展客观上需要政府的政策支持。税收激励是政府支持和鼓励研发活动的重要政策手段。本文首先对税收激励政策的主要方式进行了阐述,然后对美、日、英三国激励研发活动的税收政策进行了简单分析,并结合我国的具体实际,就完善我国税收激励政策、推动研发活动发展提出了若干建议。

Owing to its strategic importance in scientific and technological innovation and its natural positive externalities, the development of R＆D needs governmental support. Tax incentive is one of the most important policy measures in supporting and encouraging R＆D. This paper first offers an exposition of the major means of tax incentive policies, and then gives a brief analysis on tax policies encouraging R＆D in the USA, Japan, and the UK. Finally, combined with current situations in China, it puts forward some suggestions on perfecting tax incentive policies improving the development of R＆D in our country.