| 王衍帅.法国科研税收信贷政策最新解读[J].全球科技经济瞭望,2012,27(12):12~16 |
| 法国科研税收信贷政策最新解读 |
| Introduction to French Research Tax Credit |
| 投稿时间：2012-11-20 修订日期：2012-11-20 |
| DOI：10.3772/j.issn.1009-8623.2012.12.002 |
| 中文关键词: 法国；科研税收；信贷；创新；激励措施 |
| 英文关键词: France；research tax；credit；scientific research；innovation；incentive measures |
| 基金项目: |
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| 摘要点击次数: 3151 |
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| 中文摘要: |
| 法国科研税收信贷 CIR 是法国政府支持本国创新研发活动的主要手段，自颁布实施以来，进行过多
次修订。详细介绍了最新版 CIR 税收抵免项目的类型、区分方法和准则及申请流程，同时对比了不同时期版
本 CIR 抵付的计算方法，并对 CIR 进行了简单的分析、研究，以为我国在创新研发方面制定政策提供借鉴。 |
| 英文摘要: |
| The Research Tax Credit (CIR), which was released by French government and has been revised
many times since its promulgation and implementation, is one of the main measures to support innovation and
R&D activities for enterprises. On the base of analysis on this policy, the paper details the definition and criteria
of the latest version of CIR, introduces the application processes for credit, and gives different versions of the
calculation methods of its deductions and exemptions. The aim of this study is to provide some references for
Chinese innovation and R&D policies making. |
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