激励企业研发创新税收政策的国际借鉴研究

An International Study on Tax Incentives for Enterprise R&D Innovation

税收政策对企业研发创新有很强的激励作用。这方面比较成功的国家及地区通常把税收政策纳入国家研发创新的整体战略并用法律的形式予以明确,其激励研发创新的税收政策具有多元化的特点,税收优惠力度呈现不断加大的趋势。我国应当尽快制定税收促进创新的战略规划,提高促进创新税收政策的法律层级,明确激励企业研发创新税收政策的导向,构建具有国际竞争力和中国特色的税收优惠体系。

Tax policy has a strong incentive for enterprise R＆D innovation. Countries and regions that succeed in this regard usually incorporate tax policies into the overall strategy of national R＆D innovation and clarify them in the form of laws. Tax policies that encourage R＆D innovation have diversified characteristics and the extent of incentives is constantly increasing. China should establish a strategic plan for tax incentives on innovation as soon as possible, improve the legal level of tax policies for R＆D, clarify the guideline of tax incentives for enterprises R＆D, and build a tax incentive system with international competitiveness and Chinese characteristics.