澳大利亚政府每年都要通过专门的拨款,资助企业技术创新。为了保证资助落实到位,有效地发挥作用,政府作了若干具体规定。一、150%减税在澳大利亚,如果企业投资R&D,就可享受高达150%的优惠。即企业投资100万澳元,政府将减少其税收150万澳元。按政府的说法,150%减税计划的目的是为了增加企业的R&D投资,充分发挥 The Australian government every year through a special allocation of funds to finance corporate technological innovation. In order to ensure the implementation of the subsidy in place and effectively play its role, the government made a number of specific provisions. First, the 150% tax cut In Australia, if the business investment in R & D, you can enjoy up to 150% discount. That is, companies invest 1 million Australian dollars, the government will reduce its tax revenue 1,500,000 Australian dollars. According to the government, the purpose of the 150% tax relief plan is to increase the R & D investment of enterprises and give full play to