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中外R&D所得税税收激励政策比较与思考
引用本文:张涛,马亚红.中外R&D所得税税收激励政策比较与思考[J].经济管理,2008(Z1).
作者姓名:张涛  马亚红
作者单位:兰州大学管理学院;
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。

关 键 词:技术创新  R&D  税收激励  

Comparative Study of Chinese and Foreign Policy about R&D Tax Incentive Based on the Technological Innovation
ZHANG Tao MA Ya-hong.Comparative Study of Chinese and Foreign Policy about R&D Tax Incentive Based on the Technological Innovation[J].Economic Management,2008(Z1).
Authors:ZHANG Tao MA Ya-hong
Institution:ZHANG Tao MA Ya-hong(School of Management,Lanzhou University,Lanzhou,Gansu,730000,China)
Abstract: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 un- til 2020' s.This study learns the experience of developed countries about tax incentive policies that in- creased R&D investment,and thus raises the suggestion for the redesign-ing of China's R&D tax incen- tives arrangement to make it more effective.
Keywords:technological Innovation  R & D  tax Incentive  
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