中美企业研发资助、税收优惠政策比较及对广东的启示

科技创新发展战略研究 ›› 2020, Vol. 4 ›› Issue (6): 20-24.

中美企业研发资助、税收优惠政策比较及对广东的启示

王鸿飞, 曾铁城

广东省科学技术情报研究所,广东广州 510033

收稿日期:2020-07-29 出版日期:2020-12-25 发布日期:2021-01-11
作者简介:王鸿飞（1984–）,男,广东广州人,硕士,助理研究员,研究方向：科技战略与政策、科技管理;曾铁城（1984–）,男,广东罗定人,硕士,副研究员,研究方向：人力资源管理、科技情报。

Comparative Research and Enlightenment to Guangdong for Enterprise R&D Funding and Tax Incentives Between China and the United States

WANG Hong-fei, ZENG Tie-cheng

Guangdong Institute of Scientific and Technical Information, Guangzhou 510033, China

Received:2020-07-29 Online:2020-12-25 Published:2021-01-11

摘要/Abstract

摘要： 科技创新及企业研发在美国历来被高度重视,政府通过对研发基金的资助及税收优惠来支持科技创新并推动其产业快速发展。我国科技创新产业发展较晚,但对创新产业的政策倾斜已随着创新驱动发展战略的提出而不断清晰。近几年,我国税收优惠不断完善,但仍需进一步推进结构性减税。我国研发强度及支出规模与世界创新型国家相比仍有一定距离,但差距在逐步减少。此外,广东省研发投入强度虽有提升但与国内其他省份相比仍有较大差距,研发投入资助政策刚性叫停的影响有待实证。

关键词: 税收优惠, 研发资助, 政策建议

Abstract: Scientific and technological innovation and enterprise research and development have always been highly valued in the United States, the government supports the scientific and technological innovation and promotes the rapid development of industry through R&D funding and tax incentives. Though China's scientific and technological innovation industry started late, the policy towards innovation industry has been sorted out with the implements of the innovation-driven development strategy. In recent years, China's tax incentives are continue to be improved, but still need further promotion in the structural tax reduction. Compared with the world's innovative countries, the intensity and scale of China's research and development expenditure still have some distance away, but the gap is gradually decreasing. In addition, although the intensity of research and development investment in Guangdong province has been improved, but compared with other domestic provinces, there is still a large gap, and the impact of the stop of R&D funding needs to be empirical researched.

Key words: tax incentives, R&D funding, policy recommendations

中图分类号:

王鸿飞, 曾铁城. 中美企业研发资助、税收优惠政策比较及对广东的启示[J]. 科技创新发展战略研究, 2020, 4(6): 20-24.

WANG Hong-fei, ZENG Tie-cheng. Comparative Research and Enlightenment to Guangdong for Enterprise R&D Funding and Tax Incentives Between China and the United States[J]. Strategy for Innovation and Development of Science and Technology, 2020, 4(6): 20-24.

科技创新发展战略研究