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r&d shui shou ji li de guo ji bi jiao yu zheng ce jian yi
Author(s): 
Pages: 120-123
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  R&D税收激励政策税收激励方式国际比较;
Abstract: 开展研发活动是企业创新的重要基石,本文从税收激励角度出发,选取美国、英国、法国、日本等几个具有代表性的国家作为参照国家,分析各国R&D税收激励政策的具体措施,将其与我国R&D税收激励的具体政策措施进行比较,提出以下政策建议:扩大税收激励范围,形成普惠型税收激励机制;转变税收激励方式,形成全程税收扶持政策;弥补现有政策空白,制定针对中小企业的税收优惠政策;推动产学研相结合,增强对科技人才的税收激励力度。
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