为了刺激经济发展 ,增强产业的国际竞争力 ,日本政府前不久打算进一步扩大对企业研究开发实施的优惠税制。日本目前对企业研究开发实施的优惠税制是 ,以过去 5年研究开发经费最高的 3年的平均值为基准 ,本年度超过这个平均值的部分免征法人税 15 %。经济产业省认为 ,这样的优惠 In order to stimulate economic development and enhance the international competitiveness of the industry, the Japanese government intends to further expand the preferential tax system for the R & D of enterprises in the near future. In Japan, the preferential tax system for R & D in Japan is based on the average of the highest three years of research and development funding in the past five years. The portion exceeding the average of this year is exempt from corporate tax of 15%. Ministry of Economy, Trade and Industry thinks that such a discount