摘要
我国现行R&D税收优惠采用以直接优惠为主的政策,这种政策已不能满足我国2020年进入创新型国家行列这一发展目标的需要。本文通过借鉴发达国家加大R&D投入税收激励政策的经验,分析了我国现行所得税中R&D税收激励政策中存在的问题和不足,提出了进一步改进和完善的建议。
The policy of the R＆D tax incentive is direct preferences in China, which can not meet the needs of the development for China turn into an innovative nation that is a target of the development up until 2020＇s. This study learns the experience of developed countries about tax incentive policies that increased R＆D investment, and thus raises the suggestion for the redesign-ing of China＇s R＆D tax ineentires arrangement to make it more effective.
出处
《经济管理》
CSSCI
北大核心
2008年第19期157-160,共4页
Business and Management Journal ( BMJ )
关键词
技术创新
R&D
税收激励
technological Innovation
R & D
tax Incentive
