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为了促进企业科技进步和技术创新,增加科技投入,世界各国都采取了相应的鼓励措施。发达国家凭借其雄厚的经济实力,在设备投资和更新、研发费用列支等方面给予各种税收优惠。发展中国家为加快经济发展的步伐,也实施了很多科技税收优惠政策。从总体上看,各国科技税收优惠政策主要有:税收减免日本政府为实现科技振兴,实行了对实验研究费给予税额扣除、向海外出售技术等海外收入给予特
In order to promote scientific and technological progress and technological innovation in enterprises and increase investment in science and technology, all countries in the world have adopted appropriate incentives. The developed countries, by virtue of their abundant economic strength, have given various kinds of tax concessions in terms of equipment investment and renewal, research and development expenses and other expenses. Developing countries have also implemented many preferential tax policies for science and technology in order to speed up their economic development. Generally speaking, the preferential tax policies for science and technology in various countries are as follows: Tax relief The Japanese government has introduced a tax deduction for experimental research fees to rejuvenate science and technology, paid special attention to overseas sales of technology and other overseas revenues