促进企业技术创新的税收政策研究--以美国研发费用税收抵免政策为例  

Research on Tax Policy to Promote Enterprise Technological Innovation: Taking the Tax Credit Policy of American R&D Expenses as an Example

作　　者：程晓光 CHENG Xiao-guang(Ministry of Science and Technology of the People’s Republic of China,Beijing100862)

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》2021年第9期37-40,46,共5页Global Science，Technology and Economy Outlook

摘　　要：技术创新是企业的核心竞争力。近40年来,美国政府一直高度重视企业研发和科技创新,通过实施研发支出税收抵免政策对企业进行长时间、大范围的税收支持,有效推动科技类产业发展。美国的研发支出税收抵免政策具有历史悠久、操作灵活、配套措施较为完善等特点。本文对其历史演变、主要内容和特点进行了分析,并结合完善落实我国研发费用加计扣除政策提出了建议。Technological innovation is the core competitiveness of an enterprise.In the past 40 years,the US government has attached great importance to corporate R&D and technological innovation,and provided long-term and large-scale tax support to companies through the implementation of the tax credit policy for R&D expenditures,so the development of science and technology industries has been effectively promoted.The US tax credit policy for R&D expenditure has the characteristics of a long history,flexible operation,and relatively complete supporting measures.This paper analyzes its historical evolution,main content and characteristics,and puts forward suggestions on the improvement and implementation of China’s R&D expense deduction policy.

关 键 词：美国 研发支出 税收抵免 科技创新 

分 类 号：F812.42[经济管理—财政学] F273.1