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 investigation on multinational R&D

作　　者：冯埃生[1] 

机构地区：[1]中国科学院大连化学物理研究所,大连116023

出　　处：《全球科技经济瞭望》2009年第4期40-43,共4页Global Science，Technology and Economy Outlook

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。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） .

关 键 词：政策 研发 税收 美国 

分 类 号：D52[政治法律—政治学]