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一、国外促进企业技术创新和高科技产业化的税收政策 （一）税收减免日本政府为了实现科技振兴，实行了对实验研究费给予税额扣除、向海外出售技术等海外收入给予特别扣除、电子计算机购买损失准备金等政策。在《增加实验研究经费的纳税减征办法》中规定，当企业研究经费的增加
I. Tax Policies for Promoting Enterprise Technological Innovation and High-tech Industrialization in Foreign Countries (I) Tax Relief In order to realize the rejuvenation of science and technology, the Japanese government has implemented tax deductions for experimental research fees and special deductions for overseas revenue such as overseas sales of technology. Buy loss reserve and other policies. In the “Measures to Increase Tax Contributions for Experimental Research Funding” stipulated that when the increase of corporate research funding