OECD国家研发税收优惠的趋势与问题.pdf

SCIENCE TECHNOLOGY INDUSTRY S T I TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT: TRENDS AND ISSUES FOREWORD An increasing number of OECD governments are offering special fiscal incentives to business to increase spending on research and development (RD), largely because RD and innovation are considered key to productivity and growth performance. Many OECD governments are redesigning their RD tax incentives to make them more effective. This study compares the design features and generosity of RD tax incentives across OECD countries. In general, the choice of RD tax measures depends on country-level variables such as overall innovation performance and the nature of corporate tax systems. This study was prepared by the OECD Secretariat with substantial analytical input from Jacek Warda of The Conference Board of Canada. It is a joint product of three OECD Committees: the Committee on Industry and Business Environment (CIBE), the Committee for Scientific and Technological Policy (CSTP), and the Committee on Fiscal Affairs (CFA). It benefited from discussions at a Joint Roundtable held on 6 June 2002 and from extensive comments from OECD country delegations. This study is published on the responsibility of the Secretary-General of the OECD. 2 TABLE OF CONTENTS SUMMARY 4 INTRODUCTION6 ROLE OF FISCAL INCENTIVES FOR RD8 DESIGN OF FISCAL INCENTIVES FOR RD 12 Current and capital expenditures 12 Allowances and credits14 Levels and increments 16 Targeted inc