全球科技经济瞭望2017，Vol.32Issue(6)：45-51,7.DOI:10.3772/j.issn.1009-8623.2017.06.007
美国研发税收抵免政策——撬动企业持续创新的支点
US R&D Credit: the Key Force for Promoting Business Innovation
摘要
Abstract
Considering the increasingly global economy, there is increasing competition among countries in additional R&D spending. The increasing R&D spending in America is the key to keep the nation's leading innovation in the world. R&D Credit has been founded to play a key role within a large number of policies and measures for encouraging R&D. This paper introduces the development and evolution routes of R&D Credit, and analyzes features and trends of corporations claiming an R&D Credit. The R&D Credit has a significant effect on R&D spending in the United States, and makes significant contributions to absorbing the employment of highly skilled personnel. Therefore, it is very necessary and important for China to have R&D Credit as soon as possible.关键词
美国/研发税收抵免/政府补贴/研发投入Key words
US/R&D Credit/government subsidies/R&D spending分类
管理科学引用本文复制引用
于洋..美国研发税收抵免政策——撬动企业持续创新的支点[J].全球科技经济瞭望,2017,32(6):45-51,7.
