对所得税中两种R&D税收激励方式的评估

在所得税中采用不同的R&D税收激励方式,对企业的刺激效应会表现出很大的差别.本文评估了两种主要的R&D税收激励措施对企业R&D投入效应的影响,并结合西方国家对企业R&D税收激励的具体做法进行了比较和总结;最后,提出促进我国企业R&D投入的税收激励制度安排的政策建议.

Evaluation on Different Approaches of R&D Tax Incentives

Different forms of tax incentive tend to have differential effects on large and small firms and on R&D decision-making . Besides, applying the tax incentive to the volume of R&D spending or to the increase over a previous year has different administrative and financial implications. This study compares the design features of R&D tax incentives across OECD countries, and thus raises the suggestion for the redesigning of China' s R&D tax incentives arrangement to make it more effective.