Considering the increasingly global economy, there is increasing competition among countries in additional R&D spending. The increasing R&D spending in America is the key to keep the nation's leading innovation in the world. R&D Credit has been founded to play a key role within a large number of policies and measures for encouraging R&D. This paper introduces the development and evolution routes of R&D Credit, and analyzes features and trends of corporations claiming an R&D Credit. The R&D Credit has a significant effect on R&D spending in the United States, and makes significant contributions to absorbing the employment of highly skilled personnel. Therefore, it is very necessary and important for China to have R&D Credit as soon as possible.%随着全球经济的发展,各国增加研发投入的竞争不断加剧.美国在研发领域的持续投入是其保持在全球创新中领先的关键.在美国的大量研发激励措施中,研发税收抵免政策的重要作用不断凸显.研发税收抵免政策在推动美国企业创新、吸纳高技术人才就业等方面发挥的作用将越来越大.本文介绍了美国研发税收抵免政策的发展演变路径、分析了美国企业适用研发税收抵免政策的特点与趋势,解读了美国研发税收抵免政策的意义和影响.我国目前尚无研发税收抵免政策,及时制定研发税收抵免政策具有非常大的现实意义.
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