| 冯埃生.美国R&D税收激励政策 ——美国政府对跨国公司从事R&D活动的政策调研[J].全球科技经济瞭望,2009,24(4):40~43 |
| 美国R&D税收激励政策 ——美国政府对跨国公司从事R&D活动的政策调研 |
| R&D Tax Credit Policy in US ——U.S. government's policy research and investigatioin on multinational R&D |
| 投稿时间：2008-03-28 |
| DOI：10.3772/j.issn.1009-8623.2009.04.009 |
| 中文关键词: 政策；研发；税收；美国 |
| 英文关键词: policy；R&D；tax；US |
| 基金项目: |
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| 中文摘要: |
| 里根政府于1977年制定了被称为“中性条款”的政策，规定美国对内资和外资一视同仁。因此，美国的R&D税收激励政策，同样适用于跨国公司。自1981年里根政府通过《经济复兴税收法案》以来，有关政策共修订了12次。最新的法案提供3种可选择的方法：传统税收减免法、递增减免法和简化减免法。 |
| 英文摘要: |
| In 1977, Reagan Administration set up a policy called “neutral clause” which prescribed that US treated domestic capital and foreign capital equally. So the US R&D tax credit policy is also appropriate to multinational. The R&D tax credit policy has been extended 12 times since Economic Recovery Tax Act was signed by President Ronald Reagan in 1981. The latest R&D tax credit expired on December 31, 2007, including three available credits——the regular R&D tax credit, Alternative Incremental Research Credit (AIRC) and Alternative Simplified Credit (ASC). |
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