| 张 田,张芑卉.俄罗斯激励企业创新的税收政策评析[J].全球科技经济瞭望,2021,36(4):43~46 |
| 俄罗斯激励企业创新的税收政策评析 |
| Commentary and Analysis of Russian Tax Policy Stimulating the Innovation Economy |
| 投稿时间：2021-02-03 |
| DOI：10.3772/j.issn.1009-8623.2021.04.007 |
| 中文关键词: 俄罗斯；税收政策；企业创新 |
| 英文关键词: Russia; tax policy; corporation innovation |
| 基金项目: |
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| 中文摘要: |
| 世界主要经济体普遍采用税收工具来激励企业创新活动。近20年来，俄联邦政府借鉴国外经验，采用多种税收优惠政策刺激企业创新活动，但收效不尽如人意。本文综述了俄联邦政府在相关方面的政策考量、出台的具体举措，并对其成效进行述评。 |
| 英文摘要: |
| Tax tools are commonly used in the world’s major economies to stimulate innovative activity. Over the past two decades, the Russian government has used various tax incentives to stimulate innovative activity, drawing on foreign experience, but the results have been less than satisfactory. This paper provides an overview of the Russian government’s policy considerations, the specific measures it has introduced, and a review of their effectiveness. |
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