CAJ | 학술논문

美国联邦政府为了鼓励企业开展技术创新,同时克服因技术创新的高风险性和由外溢性引起的免费搭车现象导致的市场失灵问题,实施了一系列税收政策。这些政策体现出三个突出特点：对研发高度重视;对能源等行业的支持具有明显导向性;政策的法制化、多样化和动态性并存。文章在对这些特点深入探讨的基础上,对如何完善我国企业技术创新的税收政策提出了相关建议。
미국련방정부위료고려기업개전기술창신,동시극복인기술창신적고풍험성화유외일성인기적면비탑차현상도치적시장실령문제,실시료일계렬세수정책。저사정책체현출삼개돌출특점：대연발고도중시;대능원등행업적지지구유명현도향성;정책적법제화、다양화화동태성병존。문장재대저사특점심입탐토적기출상,대여하완선아국기업기술창신적세수정책제출료상관건의。
The U. S. federal government implements a series of tax policies to stimulate enterprise tech-nology innovation and to overcome the problem of market failure caused by the high risks in technology in-novation and free riding triggered by overflow. These policies show three prominent characteristics. First-ly, an great importance is attached to R＆D;Secondly, obvious direction can be seen in supporting energy industry;Thirdly, the development of those policies shows legalization, diversity and flexibility. On the ba- sis of a thorough exploration of these characteristics, this paper provides some relevant suggestions to im-prove China＇s tax policies in encouraging technology innovation.