世界各国都非常重视运用R&D税收激励政策来引导和促进企业R&D活动.文章从R&D税收激励工具、激励效应、政策设计框架等方面对国外的有关研究进行了述评,并从中得到一些有益的启示.%R&D tax incentive policy is used commonly in every country to guide and encourage the enterprises' R&D. This paper reviews and summarizes the incentive took, effects and policy design and frame of R&D tax incentive in overseas countries, and some useful enlightenments can be found to improve China's R&D.
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