完善我国研发支出的财税政策

随着经济发展,研发创新活动已经成为各国竞争的重要手段之一。科技创新可以优化一个国家的资源配置,提高国家的综合竞争力。各国政府为了研发创新活动的开展,都在积极探索并制定研发创新的财税政策。本文分析了我国目前研发支出财税政策存在的不足之处,如财税政策的受益范围窄且力度小、财税支持方式不合理及法律法规不健全等问题。接着介绍国外激励研发创新的财税政策,总结出对我国财税政策的启示。最后从扩大财税政策激励范围、丰富财税政策激励方式以及完善我国财税的法律法规等方面提出优化我国研发支出财税政策的建议。

Study on the Fiscal and Tax Policies to Improve R&D Expenditure in China

As economic development has progressed,research and innovation activities have become one of the main instruments of competition between countries.Scientific and technological innovation can optimize a country's resource allocation and improve its overall competitiveness.All governments are actively studying and developing tax and tax policies for development and innovation in order to develop their research and innovation activities.This article analyzes the inadequacies of current tax policy on tax expenditures,such as the weak scope of tax policy,the irrational nature of tax support,and the lack of laws and regulations.Next,it presents tax and tax policies for foreign education and innovation and concludes the implications for China's tax and tax policy.Finally,it proposes proposals to optimize the tax and tax policy of tax expenditures by broadening the range of tax and tax incentives,enriching tax incentives and improving tax laws and regulations.