| 程晓光.促进企业技术创新的税收政策研究
——以美国研发费用税收抵免政策为例[J].全球科技经济瞭望,2021,36(9):37~40，46 |
| 促进企业技术创新的税收政策研究
——以美国研发费用税收抵免政策为例 |
| Research on Tax Policy to Promote Enterprise Technological Innovation: Taking the Tax Credit Policy of American R&D Expenses as an Example |
| 投稿时间：2021-07-19 |
| DOI：10.3772/j.issn.1009-8623.2021.09.005 |
| 中文关键词: 美国；研发支出；税收抵免；科技创新 |
| 英文关键词: the U.S.; R&D expenditure; tax credits; technological innovation |
| 基金项目: |
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| 中文摘要: |
| 技术创新是企业的核心竞争力。近40年来，美国政府一直高度重视企业研发和科技创新，通过实施研发支出税收抵免政策对企业进行长时间、大范围的税收支持，有效推动科技类产业发展。美国的研发支出税收抵免政策具有历史悠久、操作灵活、配套措施较为完善等特点。本文对其历史演变、主要内容和特点进行了分析，并结合完善落实我国研发费用加计扣除政策提出了建议。 |
| 英文摘要: |
| Technological innovation is the core competitiveness of an enterprise. In the past 40 years, the US government has attached great importance to corporate R&D and technological innovation, and provided long-term and large-scale tax support to companies through the implementation of the tax credit policy for R&D expenditures, so the development of science and technology industries has been effectively promoted. The US tax credit policy for R&D expenditure has the characteristics of a long history, flexible operation, and relatively complete supporting measures. This paper analyzes its historical evolution, main content and characteristics, and puts forward suggestions on the improvement and implementation of China’s R&D expense deduction policy. |
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