高技术企业R&D投入税收激励政策的国内外比较及思考

International Comparison and Reflection on Tax Incentive Policy for High-tech Enterprises in R&D Inputs

分析了税收优惠政策对高技术企业R&D投入的激励机制,并对美国、英国、加拿大、日本、韩国等国家的R&D税收激励政策和我国科技税收优惠政策的改革及现行R&D税收激励政策进行了分析,在借鉴国际经验的基础上提出我国科技税收优惠政策改革的思路。

This paper first analyzes the incentive mechanism of R＆D inputs preferential tax pol-icies for high-tech enterpises;Secondly,it takes the R＆D tax incentive policies in America, Britain,Canada,Japan and other countries as examples to analyze the current R＆D tax incen-tive policy and the reform of preferential tax policies on science and technology in China;Final-ly,based on the international experience,it puts forward some reform thoughts in the science and technology tax preferential policy in our country.