国内外企业研发投入差异化激励政策研究

Research on domestic and foreign enterprise R&D investment incentive policies based on differentiation standards

摘要:

财税激励政策是撬动企业研发投入的有效杠杆。发达国家主要运用研发费用加计扣除、税收抵免等税收政策工具,并根据企业研发投入规模、企业规模等实施差异化政策。近两年,我国广东等部分地区探索实施差异化的企业研发投入财政后补助政策,鼓励企业建立研发准备金制度。本文梳理近期国内外实施的企业研发投入差异化激励政策,提出完善我国企业研发投入财税激励政策的对策建议。

Abstract:

Tax incentives and financial assistance for R D expenses are effective to leverage R D investment. Developed countries mainly use R D expenses plus deductions, tax credits and other tax policy toolsto develop differentiated tax policy based on the scale of R D investment and the size of the enterprise. The past two years, some areas such as Guangdong explore the implementation of differentiated R D investment subsidy policy, to support the establishment of R D reserve system. This paper analysis the domestic and foreign development of differentiated enterprise R D investment incentive policy, and put forward some suggestions.