摘要
美国联邦政府为了鼓励企业开展技术创新,同时克服因技术创新的高风险性和由外溢性引起的免费搭车现象导致的市场失灵问题,实施了一系列税收政策。这些政策体现出三个突出特点:对研发高度重视;对能源等行业的支持具有明显导向性;政策的法制化、多样化和动态性并存。文章在对这些特点深入探讨的基础上,对如何完善我国企业技术创新的税收政策提出了相关建议。
The U. S. federal government implements a series of tax policies to stimulate enterprise tech-nology innovation and to overcome the problem of market failure caused by the high risks in technology in-novation and free riding triggered by overflow. These policies show three prominent characteristics. First-ly, an great importance is attached to R＆D;Secondly, obvious direction can be seen in supporting energy industry;Thirdly, the development of those policies shows legalization, diversity and flexibility. On the ba- sis of a thorough exploration of these characteristics, this paper provides some relevant suggestions to im-prove China＇s tax policies in encouraging technology innovation.
出处
《徐州工程学院学报（社会科学版）》
2012年第6期34-37,共4页
Journal of Xuzhou Institute of Technology：Social Sciences Edition
关键词
技术创新
税收政策
特点
technology innovation
tax policy
characteristics
