CAJ | 학술논문

创新体系理论对税收激励政策有重要的影响。创新的税收激励，特别是R＆D税收抵扣政策，在发达国家有效地保留和吸引了R＆D投资。那些在税收激励上最慷慨的国家均是吸引外来R＆D投资最多的国家。R＆D抵扣直接利益是刺激R＆D投入。美国R＆D税收抵扣有3种方案，即传统抵扣、选择性增量研究抵扣（AIRC）和选择性简化抵扣（ASC）；英国主要是增强型扣除。政策设计时要参考多种因素。我国施行R＆D税收抵扣政策，要研究制定统一的、供税收目的的R＆D支出标准，出台具体的实施办法，并注意政策的可操作性、可预测性、一致性和稳定性。
창신체계이론대세수격려정책유중요적영향。창신적세수격려，특별시R＆D세수저구정책，재발체국가유효지보류화흡인료R＆D투자。나사재세수격려상최강개적국가균시흡인외래R＆D투자최다적국가。R＆D저구직접이익시자격R＆D투입。미국R＆D세수저구유3충방안，즉전통저구、선택성증량연구저구（AIRC）화선택성간화저구（ASC）；영국주요시증강형구제。정책설계시요삼고다충인소。아국시행R＆D세수저구정책，요연구제정통일적、공세수목적적R＆D지출표준，출태구체적실시판법，병주의정책적가조작성、가예측성、일치성화은정성。
The theory of innovation system influences on tax incentive policy, l he tax incentive policy for innovation in developed countries, esp. R＆D tax credits, lures the retention and attraction of investment in R＆D. The most generous countries in tax incentive are in the big increase of FDI in R＆D. There are 3 ways for R＆D tax credits in U. S. ： regular credit, alternative incremental research credit （AIRC）, and alternative simplified credit （ASC）） the main way for R＆D tax credits in U.K. is enhancement credit. The several factors have to be referenced for our designing policies. If a policy for R＆D tax credits will be implemented in China, a unified standard of R＆D for tax intent should be released and detailed measurements for the policy to be carried easily out should be formulated and meanwhile, a maneuverability and operability, predictability, consistency and stability of the policy on R＆D tax credits must be paid atten- tion to.