法国科研税收抵免制度及其对我国的启示

Introduction to Research Tax Credit in France and Its Enlightment to China

科研税收抵免制度是法国政府激励企业研发投入的主要政策工具,通过对研发费用进行税收抵免来达到目的。本文梳理了法国科研税收抵免制度,并与我国企业研发费用加计扣除制度进行对比,旨在借鉴法国经验,并对完善我国企业研发费用加计扣除制度提出了如下建议:更加重视后续评估与改革,向兼具稳定性与灵活性的目标发展,在评估中更加重视定量分析而不是定性分析,更加关注"效率"而不是"有效"等。

Research tax credit (CIR) is French government's major policy instrument to incentivize enterprises and to increase R&D investment by deducting R&D expenses from tax. The paper introduces the research tax credit in France and compares it with super tax deduction of enterprises’ R&D expenses in China, aiming at drawing lessons from France to improve the Chinese system.