美国创新型企业税收支持政策研究  

The Study on US Tax Supporting Policies Towards Innovative Enterprises

作　　者：乔健[1] 

机构地区：[1]中国科学技术部,北京100862

出　　处：《全球科技经济瞭望》2016年第9期44-47,共4页Global Science，Technology and Economy Outlook

摘　　要：企业的研发活动具有技术溢出效应,其投资收益不仅为企业带来发展,也为全社会提供了公共财富。在美国,政府除了通过拨款、购买研发服务等直接方式外,还通过税收政策等间接方式激励创新,起到普惠性效果,并避免了对市场的扭曲。本文研究了美国对创新型企业在税收优惠方面的支持政策,特别是研发税收抵免政策,其中包括政策设计思想、税收抵免计算方法、效果评估及学界对现行政策不足之处的讨论,以期为我国类似政策提供借鉴。The R＆D activities of enterprises embody spill-over effects, generating wealth not only for the enterprises themselves, but also for the whole society. The US Government stimulates innovation of enterprises through indirect policies such as tax credit, aside from direct policies such as grant and R＆D purchase, so as to take inclusive effects without distorting the market. This paper studies the tax-related supporting policies towards innovative enterprises in the United States. Specifically, it analyzes the policy designing background, calculating method, effect evaluation and the discussion of its pros and cons, which is expected to shed some light on similar policies of China.

关 键 词：美国 税收政策 创新型企业 研发税收抵免 

分 类 号：F813.712[经济管理—财政学]