从1979年开始,新加坡通过立法向企业课征一道特殊的税收,即技术发展税。技术发展税方案是新加坡经济重组项目的一部分,其初衷是激励雇主对工作场所的技术升级进行投资,以促进一个高附加值的技术密集型经济的形成。本文简要介绍新加坡技术发展税课征的历史背景、方案的具体内容、运作机制及实施的成效,并归纳出一些相关的政策启示。 Since 1979, Singapore has enacted a special tax on enterprises through legislation, namely the technology development tax. The Technology Development Tax Scheme is part of the Singapore Economic Redevelopment Program, which was designed to motivate employers to invest in technological upgrading in the workplace in order to promote the formation of a technology-intensive economy with high added value. This article briefly introduces the historical background, the specific content of the program, the operating mechanism and the effectiveness of the implementation of the technology development tax in Singapore, and concludes with some relevant policy implications.