论文部分内容阅读
企业R&D能力是衡量一国的国际竞争力与经济发展潜力的重要指标。为了促进企业进行R&D活动,提高企业的国际竞争力,美国利用税收政策的调控功能,实施了一系列有条件限制的R&D税收激励政策。从美国的经验来看,R&D税收激励政策在促进企业加
Enterprise R & D capability is a measure of a country’s international competitiveness and economic development an important indicator of the potential. In order to promote R & D activities and improve the international competitiveness of enterprises, the United States has implemented a series of R & D tax incentive policies with limited conditions through the regulation and control of tax policies. From the experience of the United States, R & D tax incentives encourage enterprises to increase