CAJ | 학술논문

分析加拿大、英国、印度、美国、中国等国际上一些典型国家的研发费用税收优惠政策，比较不同国家研发费用税收优惠政策的特点，指出我国研发费用税收优惠政策的不足，并借鉴其他国家的研发费用税收优惠政策的长处提出我国研发费用税收优惠的政策建议。
분석가나대、영국、인도、미국、중국등국제상일사전형국가적연발비용세수우혜정책，비교불동국가연발비용세수우혜정책적특점，지출아국연발비용세수우혜정책적불족，병차감기타국가적연발비용세수우혜정책적장처제출아국연발비용세수우혜적정책건의。
The paper analyzes the R&D tax incentives in some typical countries around the world,such as Canada,Brit-ain,the United States,China and India. Comparing the characteristics of different country’s policies,the paper shows the defects of the policy in China,takes reference from the merits of other country’ s policies,and puts forward suggestions for improvement.