摘要
由于研发具有正外部性,旨在弥补市场失灵的税收优惠政策成为各国政府的倾向性选择,且优惠力度日渐加大。本文通过对一些典型国家针对研发的税收优惠政策进行比较,提出了完善我国研发税收优惠政策的思路与对策,为创新型国家建设提供政策参考。
Due to the positive externalities of the R＆D, tax incentives aimed at making up for market failures have become a preference for governments, and the benefits are increasing. Based on the comparison of the R＆D tax incentives in selected countries, this paper puts forward the ideas and countermeasures to improve the R＆D tax incentives in China, and provides policy reference for the construction of the innovation-oriented countries.
出处
《国际税收》
北大核心
2017年第6期61-65,共5页
International Taxation In China
关键词
研发
税收优惠政策
国际比较
R＆D Tax incentives International comparison
