促进企业R&D投入的税收法律制度研究

税收优惠日益成为引导和激励R&D(研究与发展)的重要因素,从而成为影响企业技术研发投入的诱因和重要考量。近年来各国纷纷提高对R&D投入的税收优惠力度,并推出多种多样的优惠方式。我国新《企业所得税法》也不例外。本文试图寻找这种优惠竞赛的经济合理性,并着重从比较法的角度考察一些代表性国家的税收优惠制度,分析其利弊得失,作为我国完善相关制度的参考。论文指出,英国关于亏损中小企业的税收优惠现金奖励制度尤其值得关注。

Tax Legal System Research on Promoting the R&D Investment of Enterprise

Tax break has increasingly become the important factor to encourage enterprises to invest in the research and development(R&D).In recent years,many countries have competed in raising tax benefit for R&D investment in order to gain an edge over their competitors and China is not an exception.This article attempts to seek the economic rationale behind the tax break competition,and to compare the tax preferences for R&D investment in Australia, Canada,Japan and UK.Finally,the article examines the tax relief fo...