文章摘要
高凯,冯瑄.利用税收优惠政策 激励企业研发投入——澳大利亚政府的企业研发经费 减税政策的综述[J].全球科技经济瞭望,2010,25(2):43~48
利用税收优惠政策 激励企业研发投入——澳大利亚政府的企业研发经费 减税政策的综述
Policies of Tax Concession to Encourage Enterprise R&D Input——The Review on Australian R&D Tax Reduction Policies for Enterprises
投稿时间:2009-06-10  
DOI:10.3772/j.issn.1009-8623.2010.02.007
中文关键词: 研发费用;税收;税收政策;减税计划
英文关键词: R&D expenditure;tax;tax policy;tax reduction plan
基金项目:
作者单位
高凯 江苏省生产力促进中心 
冯瑄 江苏省生产力促进中心 
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中文摘要:
      本文较详细地报告了澳大利亚的研发经费减税计划以及最新出台的研发税收信用政策,介绍了澳大利亚研发经费减税政策的实施步骤和相关的管理机构、申请办法、具体要求及研发费用的认定原则。文章还阐述了研发税收信用新政策的主要特点及与原政策措施的差别,并针对我国的情况提出了一些建议,供相关部门参考。
英文摘要:
      The paper reviews Australian plans of R&D tax reduction and the recent policies of R&D tax credit detailedly, and introduces the steps of implementing policies, management organizations, application procedures, basic requirement, definition of R&D expenditure, etc. For the new R&D tax credit measurement released recently, the paper made a comparison with the previous one. As a reference, it also gives some suggestions for the improvement of implementing R&D incentive policies in China.
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