| 国外激励企业R＆D的财政政策趋势研究 |
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| 引用本文： | 程华,陈贤平.国外激励企业R＆D的财政政策趋势研究[J].科学学与科学技术管理,2006,27(3):32-35. |
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| 作者姓名： | 程华 陈贤平 |
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| 作者单位： | 浙江理工大学,经济管理学院,浙江,杭州,310018 |
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| 基金项目： | 国家自然科学基金（70573098）、国家人事部留学基金（浙人（2004）252）和浙江省社科项目（NX04GL04）. |
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| 摘 要： | 通过对激励企业R＆D财政政策的研究，认为政府对企业R＆D的激励力度逐步加大；中小企业研发、合作研发和跨国公司研发是各国财政政策的支持重点。激励政策工具主要有直接资助和间接激励。越来越多的国家倾向于间接激励方式。许多国家开始采用研发人员个人所得税优惠政策。对我国研发激励政策提出相关建议。
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| 关 键 词： | 企业R＆D 财政激励政策 趋势 |
| 文章编号： | 1002-0241（2006）03-0032-04 |
| 收稿时间： | 2005-10-12 |
| 修稿时间： | 2005年10月12 |
Studies on the Trend of R&D Incentive Policy in Foreign Countries |
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| CHENG Hua,CHEN Xianping.Studies on the Trend of R&D Incentive Policy in Foreign Countries[J].Science of Science and Management of S.& T.,2006,27(3):32-35. |
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| Authors: | CHENG Hua CHEN Xianping |
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| Institution: | School of Economics, Trade and Management, Zhejiang Science Technology University, Hangzhou 310018, China |
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| Abstract: | This paper indicates that the role of government in stimulating private R&D investment has been increased recently through reviewing the R&D incentive policy in foreign countries. There is a continuing tendency to favor small firms R&D, joint R&D, and multinational company R&D in policy making. The major policies are direct funding and tax incentive. Tax incentive policies are more and more acceptable in foreign countries. Most countries are employing income tax incentive to R&D personnel. The authors also conclude some implications for Chinese government. |
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| Keywords: | research and development incentive policy trends |
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