【摘要】 我国现行R&D税收优惠采用以直接优惠为主的政策,这种政策已不能满足我国2020年进入创新型国家行列这一发展目标的需要。通过借鉴发达国家激励加大R&D投入税收优惠政策的经验,分析论述我国现行R&D税收优惠政策中存在的问题和不足,提出进一步改进和完善的思路。更多还原

【Abstract】 The policy of the existing R&D tax incentives is direct preferences in China,which can not meet the needs of the development for China turn into an innovative nation that is a target of the development up until 2020’s.By using for reference from the experience of developed country about preferential tax policies that encourage increased R&D investment,analysis discusses the existing problems and shortcomings in the existing preferential tax policies,a further improve and refine ideas.更多还原