美国研发税收抵免政策——撬动企业持续创新的支点

被引:5
作者
于洋
机构
[1] 机械工业信息研究院
关键词
美国; 研发税收抵免; 政府补贴; 研发投入;
D O I
暂无
中图分类号
F273.1 [企业技术管理]; F812.42 [税收]; F817.12 [];
学科分类号
1202 ; 120202 ; 020203 ;
摘要
随着全球经济的发展,各国增加研发投入的竞争不断加剧。美国在研发领域的持续投入是其保持在全球创新中领先的关键。在美国的大量研发激励措施中,研发税收抵免政策的重要作用不断凸显。研发税收抵免政策在推动美国企业创新、吸纳高技术人才就业等方面发挥的作用将越来越大。本文介绍了美国研发税收抵免政策的发展演变路径、分析了美国企业适用研发税收抵免政策的特点与趋势,解读了美国研发税收抵免政策的意义和影响。我国目前尚无研发税收抵免政策,及时制定研发税收抵免政策具有非常大的现实意义。
引用
收藏
页码:45 / 51
页数:7
相关论文
共 11 条
[1]  
Public Law 114-113:Consolidated Appropriations Act,2016. United States Congress. https://www.congress.gov . 2017
[2]  
Research Activities Tax Credit Annual Report. Iowa Department of Revenue. https://tax.iowa.gov/sites/files/idr/RAC%20Annual%20Report% 202015.pdf . 2017
[3]  
Report to the Pennsylvania General Assembly on the Research and Development. Pennsylvania Department of Revenue. http://www.revenue.pa.gov/GeneralTaxInformation/News%20and%20Statistics/Documents/RD%20Reports/2015_rd_report.pdf . 2017
[4]  
Will the U.S.Build a Better R&D Tax Credit Regime This Time Around. Wharton. http://knowledge.wharton.upenn.edu/article . 2017
[5]  
Credits&Deductions. IRS. https://www.irs.gov/credits-deductions . 2017
[6]  
Maryland Research and Development Tax Credit. Maryland Department of Commerce. http://www.choosemaryland.org/aboutdbed/Documents/ProgramReports/2013/RandDReportAppendicesTY2012.pdf . 2017
[7]  
Maryland Finance Tracker. Maryland Department of Commerce. http://choosemaryland.org/businessresources/Pages/FinanceTracker.aspx . 2017
[8]  
Internal Revenue Code. IRS. https://www.irs.gov/tax-professionals/tax-coderegulationsand-official-guidance . 2017
[9]  
Public Law 97-34. United States Congress. https://www.congress.gov . 2017
[10]  
H.R.880--American Research and Competitiveness Act of 2015. United States Congress. https://www.congress.gov . 2017