中英研发支出税收优惠政策比较分析

A Comparative Analysis on Tax Incentives of R&D Expenditure between China and the UK

采用税收优惠政策鼓励企业增加研发支出、促进科学研究和技术进步是各国的通行做法。英国的研发税收优惠政策实行较早,且根据国际经济和税收环境及时改进,对我国有较强的借鉴意义。本文通过介绍英国大企业研发优惠政策和中小企业研发优惠政策和"专利盒"制度,并与我国进行比较分析,提出进一步完善我国研发税收优惠政策的建议。

It is a common practice in all countries to adopt tax incentives to encourage enterprises to increase research and development （R＆D） expenditures and promote scientific research and technological progress. The UK＇s R＆D tax incentives have been implemented earlier, and timely improvements based on the international economic and tax environment have a strong reference for China. This paper introduces the UK＇s tax incentives of the R＆D expenditure on large enterprise and small and medium enterprise, as well as the ＂patent box＂ system. By comparing with China, the paper puts forward some suggestions for improving China＇s R＆D tax incentives.