日本研发税制改革及其对我国的启示

实践证明，税收激励政策是政府支持技术研发的重要手段，对研发活动具有重大影响。在当前全球金融危机形势下，如何运用好税收激励政策，是政府支持企业进行积极的产业结构调整，使经济尽快走出“低谷”的一个重要方面，也是在促进经济平稳较快发展中发挥科技支撑作用的一个重要环节。本文将通过分析和总结日本研发税制改革过程，提出进一步改进和完善我国现行研发税收政策的思路。

Japan's R&D Tax Reform and its Implications for China

Practice has shown that tax incentive policy is an important method to support technology development. It is improtant to use the policy to make industrial restructuring and play a key role to get further economic development in the global financial crisis. This paper gives proposals for R＆D Tax Reform in China by analyzing and summarizing the process of Japan＇s R ＆ D tax reform.