| 陈宏生.欧盟研发税收激励政策的实施效果设计原则及发展方向[J].全球科技经济瞭望,2010,25(2):36~42 |
| 欧盟研发税收激励政策的实施效果设计原则及发展方向 |
| The Effects, Design Principals and Orientations of R&D Tax Incentives in EU Countries |
| 投稿时间：2009-08-04 |
| DOI：10.3772/j.issn.1009-8623.2010.02.006 |
| 中文关键词: 税收政策；设计原则；经济增长；创新型企业 |
| 英文关键词: tax policy；design principals；economy growth；innovation-based enterprises |
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| 摘要点击次数: 5055 |
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| 中文摘要: |
| 研发税收激励已成为各国激励企业研发投入的重要政策工具之一。本文综述了欧盟成员国研发税收激励政策实施情况及其效果，欧盟成员国实施研发税收激励政策的成功经验，欧委会提出的研发税收激励政策设计应该考虑的问题和遵循的一般原则，以及欧委会提出的成员国研发税收激励政策发展的方向。 |
| 英文摘要: |
| R&D tax incentives have become one of the major instruments to increase industry R&D in many countries. The report summarizes the implementation and the effects of R&D tax incentives in EU countries and their successful experiences. The key issues and the general principals for designing R&D tax incentives and the orientations for member states' R&D tax incentives proposed by European Commission are also analyzed. States’R&D tax incentives proposed by European Commission are also analyzed. |
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