利用税收优惠政策激励企业研发投入——澳大利亚政府的企业研发经费减税政策的综述  

Policies of Tax Concession to Encourage Enterprise R＆D Input ---The Review on Australian R＆D Tax Reduction Policies for Enterprises

作　　者：高凯[1] 冯瑄[1] 

机构地区：[1]江苏省生产力促进中心,南京210042

出　　处：《全球科技经济瞭望》2010年第2期43-48,共6页Global Science，Technology and Economy Outlook

摘　　要：本文较详细地报告了澳大利亚的研发经费减税计划以及最新出台的研发税收信用政策，介绍了澳大利亚研发经费减税政策的实施步骤和相关的管理机构、中请办法、具体要求及研发费用的认定原则。文章还阐述了研发税收信用新政策的主要特点及与原政策措施的差别，并针对我国的情况提出了一些建议，供相关部门参考。The paper reviews Australian plans of R＆D tax reduction and the recent policies of R＆D tax credit detailedly, and introduces the steps of implementing policies, management organizations, application procedures, basic requirement, definition of R＆D expenditure, etc. For the new R＆D tax credit measurement released recently, the paper made a comparison with the previous one. As a reference, it also gives some suggestions for the improvement of implementing R＆D incentive policies in China.

关 键 词：研发费用 税收 税收政策 减税计划 

分 类 号：F810.42[经济管理—财政学]