| 中外激励企业R＆D投入的税收优惠政策比较及思考 |
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| 引用本文： | 李丽青,师萍,曾观群.中外激励企业R＆D投入的税收优惠政策比较及思考[J].科学学与科学技术管理,2005,26(10):22-25. |
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| 作者姓名： | 李丽青 师萍 曾观群 |
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| 作者单位： | 西北大学经济管理学院,陕西西安710069 |
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| 基金项目： | 国家自然科学基金资助项目（70473073） |
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| 摘 要： | 为刺激企业R＆D的投入，各国政府制定了各种税收优惠政策。对发达国家激励企业R＆D投入的最新税收优惠政策进行了比较分析，针对我国现行R＆D税收优惠政策存在的问题和不足，提出了对我国现行R＆D税收政策加以改进和完善的思路。
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| 关 键 词： | R＆D投入 税收激励政策 所得税 增值税 |
| 文章编号： | 1002-0241（2005）10-0022-04 |
| 收稿时间： | 2005-05-19 |
| 修稿时间： | 2005年5月19日 |
Comparison of Preferential Tax Policies of R&D Investment between China and Foreign Countries |
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| LI Liqing,SHI Ping,ZENG Guangqun.Comparison of Preferential Tax Policies of R&D Investment between China and Foreign Countries[J].Science of Science and Management of S.& T.,2005,26(10):22-25. |
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| Authors: | LI Liqing SHI Ping ZENG Guangqun |
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| Abstract: | In order to stimulate R& Dinvestment of enterprises, all countries go vernment drew up various tax policies. This paper compared the latest preferenti al tax policies for stimulating enterprises to increase R& Dinvestment between developed countries, analyzed the problems and the shortages of current preferen tial tax policies on R&D investment in China, and put forward ideas to improve a nd perfect the R&D tax policies in our country. |
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| Keywords: | R&D investment tax incentives income tax added value tax |
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