Abstract：Technological innovation was self-evident,but its public goods nature often leads to insufficient R&D investment and problems such as “market failure”.In order to encourage enterprise innovation,more and more countries adopt the R&D tax system.In recent years,the R&D tax system in China had developed rapidly,but there were still some problems.Therefore,it was necessary to draw lessons from the latest experience of typical countries.This article selects representative developed countries and transition countries for key analysis.It was concluded that the reform of Chinese enterprise R&D tax system should focus on the precision of tax incentives,increase the direct tax incentives for SMEs,R&D personnel,etc.
李香菊,贺娜. 激励企业研发创新的税制研究:国际经验借鉴[J]. 中国科技论坛, 2019(4): 174-180.
Li Xiangju,He Na. Tax Research on Encouraging Enterprise R&D and Innovation:International Experience. , 2019(4): 174-180.
[1] 冯海波,刘胜.所得课税、风险分担异质性与创新[J].中国工业经济,2017(8):138-155.
[2] KASAHARA H,SHIMOTSU K,SUZUKI M.Does an R&D tax credit affect R&D expenditure?The Japanese R&D tax credit reform in 2003[J].Journal of the Japanese & international economies,2014,31(C):72-97.
[3] YANG C H,HUANG C H,HOU C T.Tax incentives and R&D activity:Firm-level evidence from Taiwan[J].Research policy,2012,41(9):1578-1588.
[4] STRAATHOF B,GAILLARD-LADINSKA E,KOX H,et al.A study on R&D tax incentives[J].Taxation and customs union working paper,2014:1725-7565.
[5] 陈林峰.中国现行激励企业技术创新税收政策评析[J].税务研究,2017(3):38-42.
[6] 魏世杰.中国创新政策体系存在的问题和完善思路[J].中国科技论坛,2017(2):5-10.
[7] OECD,OECD review of national R&D tax incentives and estimates of R&D tax subsidy rates,2016[J].Working paper,2017.
[8] OECD,Tax policy reforms 2017:OECD and selected partner economies[EB/OL].2017.9,http://dx.doi.org/10.1787/9789264279919-en.
[9] ALSTADS TER A,BARRIOS S,NICOD ME G,et al.Patent boxes design,patents location and local R&D[J].Taxation papers,2015.
[10] MOHNEN P,VANKAN A,VERSPAGEN B.Evaluating the innovation box tax policy instrument in the Netherlands,2007-13[J].Oxford review of economic Policy,2017(33):141-156.
2019, 
