美国研发税收抵免政策——撬动企业持续创新的支点  

US R&D Credit: the Key Force for Promoting Business Innovation

作　　者：于洋[1] YU Yang(China Machinery Industry Information Institute, Beijing 100037)

机构地区：[1]机械工业信息研究院,北京100037

出　　处：《全球科技经济瞭望》2017年第6期45-51,共7页Global Science，Technology and Economy Outlook

摘　　要：随着全球经济的发展,各国增加研发投入的竞争不断加剧。美国在研发领域的持续投入是其保持在全球创新中领先的关键。在美国的大量研发激励措施中,研发税收抵免政策的重要作用不断凸显。研发税收抵免政策在推动美国企业创新、吸纳高技术人才就业等方面发挥的作用将越来越大。本文介绍了美国研发税收抵免政策的发展演变路径、分析了美国企业适用研发税收抵免政策的特点与趋势,解读了美国研发税收抵免政策的意义和影响。我国目前尚无研发税收抵免政策,及时制定研发税收抵免政策具有非常大的现实意义。Considering the increasingly global economy, there is increasing competition among countries in additional R＆D spending. The increasing R＆D spending in America is the key to keep the nation＇s leading innovation in the world. R＆D Credit has been founded to play a key role within a large number of policies and measures for encouraging R＆D. This paper introduces the development and evolution routes of R＆D Credit, and analyzes features and trends of corporations claiming an R＆D Credit. The R＆D Credit has a significant effect on R＆D spending in the United States, and makes significant contributions to absorbing the employment of highly skilled personnel. Therefore, it is very necessary and important for China to have R＆D Credit as soon as possible.

关 键 词：美国 研发税收抵免 政府补贴 研发投入 

分 类 号：F813.712[经济管理—财政学]