| 薛 薇,王佳琳,生 锐.英国企业研发支出税收优惠政策的经验与借鉴[J].全球科技经济瞭望,2026,41(5):70~76 |
| 英国企业研发支出税收优惠政策的经验与借鉴 |
| Experience and Enlightenment of the R&D Expenditure Tax Preference Policy of British Enterprises |
| 投稿时间：2026-03-13 |
| DOI：10.3772/j.issn.1009-8623.2026.05.009 |
| 中文关键词: 英国；研发税收优惠；研发费用加计扣除；研发税收抵免 |
| 英文关键词: the United Kingdom; R&D Tax Incentives; Additional Deduction for R&D Expenses; R&D Tax Credit |
| 基金项目: |
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| 摘要点击次数: 17 |
| 全文下载次数: 13 |
| 中文摘要: |
| 英国是世界上较早对企业研发支出给予税收优惠的国家，目前形成了由“研发折旧计划”“强
化研发密集支持计划”及新“研发费用抵免计划”共同构成的企业研发税收优惠政策体系。系统分析英
国企业研发支出税收优惠政策的优化经验，在借鉴相关经验的基础上，针对中国研发费用加计扣除政
策存在的主要问题，提出提高科技型中小企业研发费用加计扣除比例、探索实施研发税收抵免制度、对
亏损企业研发给予税收返还或允许地方给予一定研发补贴、适时扩围可加计扣除研发费用范围、对特
殊领域研发活动加强解释说明、支持有条件的地方自愿开展研发项目事前鉴定、建立常态化的专业评估
制度等政策建议。 |
| 英文摘要: |
| The United Kingdom is one of the earliest countries to provide tax incentives for corporate R&D
expenditures. Its current R&D tax relief system comprises three core schemes: the Enhanced R&D Intensive
Support scheme, the new R&D Expenditure Credit scheme, and the R&D Allowance scheme. This paper
systematically analyzes the UK’s experience in optimizing its corporate R&D tax incentive framework. Drawing
on this experience and in light of the major challenges facing China’s R&D super-deduction policy, this paper
proposes a set of policy recommendations: increasing the super-deduction ratio for technology-based small and
medium-sized enterprises; exploring the introduction of an R&D tax credit system; providing tax refunds for lossmaking enterprises engaged in R&D or allowing local governments to offer targeted R&D subsidies; appropriately
expanding the scope of deductible R&D expenses; providing clearer interpretations of eligible R&D activities in
specialized fields; supporting qualified local jurisdictions to voluntarily conduct ex-ante R&D project assessments;
and establishing a regularized professional evaluation mechanism |
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