从开放水平、税收政策及参与东道国科技计划等三个方面对外资R&D政策的国际比较表明,国际R&D政策按开放程度分为开放与保守并存型、积极鼓励型和高度开放型三种。与发展中国家主要采用税收减让等直接优惠手段不同,发达国家更多通过税收激励等间接优惠方式来吸引外资R&D。此外,从全球来看,在有限范围内对外资R&D开放本国科技计划已成为一种国际趋势。 The international comparison of foreign R & D policies from three aspects: the level of opening up, taxation policies and participation in science and technology programs in host countries shows that the international R & D policies are divided into three categories: open and conservative, positive and highly open, according to the degree of openness. Unlike developing countries, which mainly use direct concessions such as tax concessions, developed countries attract more foreign R & D through indirect concessions such as tax incentives. In addition, from a global perspective, it has become an international trend to open up its own S & T programs to foreign R & D to a limited extent.