摘要
研发税收激励已成为各国激励企业研发投入的重要政策工具之一。本文综述了欧盟成员国研发税收激励政策实施情况及其效果，欧盟成员国实施研发税收激励政策的成功经验，欧委会提出的研发税收激励政策设计应该考虑的问题和遵循的一般原则，以及欧委会提出的成员国研发税收激励政策发展的方向。
R＆D tax incentives have become one of the many countries. The report summarizes the implementation and major instruments to increase industry R＆D in the effects of R＆D tax incentives in EU countries and their successful experiences. The key issues and the general principals for designing R＆D tax incentives and the orientations for member states＂ R＆D tax incentives proposed by European Commission are also analyzed. States＇ R＆D tax incentives proposed by European Commission are also analyzed.
出处
《全球科技经济瞭望》
2010年第2期36-42,共7页
Global Science，Technology and Economy Outlook
关键词
税收政策
设计原则
经济增长
创新型企业
tax policy
design principals
economy growth
innovation-based enterprises
