| 王挺.日本对于跨国公司研发机构的有关政策[J].全球科技经济瞭望,2008,23(11):22~24 |
| 日本对于跨国公司研发机构的有关政策 |
| Japanese Policies on Multinational Corporation to Establish R&D Center in Japan |
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| DOI： |
| 中文关键词: 日本；跨国公司；研发机构；政策 |
| 英文关键词: Japanese policies，multinational corporation，R&D center |
| 基金项目: |
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| 中文摘要: |
| 日本在国家层面对于外资企业实行国民待遇，并无特殊优惠政策，对跨国公司研发机构也同样。日本各地方政府为吸引外资制定地方性优惠政策，对投资超过一定额度、解决一定就业数量或建立研究开发设施的外资企业，采取减免事业税、固定资产税、不动产取得税，对前期调研、租用办公用房或建设用地提供补助等措施，帮助企业顺利开展在日本的筹办业务。 |
| 英文摘要: |
| Japan renders the same treatment to foreign-owned enterprises as it does to domestic enterprises. It has no preferential policy for foreign-funded enterprises including R&D centers of multinational companies in Japan. Japanese local governments make preferential policies to attract foreign capital. They reduce or exempt certain types of taxes，including enterprise tax， fixed asset tax and the tax of obtaining real estate for foreign enterprises with certain amount of investment，employment or building R&D facilities. They also provide subsidies for pre-investment survey， renting office or construction land in order to facilitate foreign enterprise in making preparations for a smooth business start in Japan. |
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