来自美国税收基金会的信息资料-欧洲企业研发费用的税收补贴

来自美国税收基金会的信息资料

Tax Subsidies for R&DExpenditures in Europe

欧洲企业研发费用的税收补贴

Many countriesincentivize business investment in research and development (R&D),intending to foster innovation. A common approach is to provide direct governmentfunding for R&D activity. However, a significant number of jurisdictionsalso offer R&D tax incentives.

为培育创新能力，许多国家出台政策，激励企业加大研发投入，常见方式是政府直接资助研发活动。不过，相当多的司法管辖区也同时出台了激励研发的税收优惠政策。

These generallytake two forms, namely patent boxes—taxing income derived from intellectualproperty at a rate below the statutory corporate income tax rate—and taxincentives for R&D expenditures. Today’s map will focus on the latter,showing to what degree European OECD and EU countries grant expenditure-basedR&D tax relief.

激励研发的税收优惠政策通常有两种：专利盒制度和研发费用税收优惠制度。专利盒制度是指企业通过知识产权获取的收入适用较低的企业所得税税率。本文示意图将重点关注研发费用税收优惠制度，说明欧洲经合组织和欧盟国家对企业研发费用的税收优惠力度。

The implied taxsubsidy rate, developed by the OECD, is one way to measure the extent of expenditure-basedR&D tax relief across countries. This implied tax subsidy rate measures theextent of the preferential treatment of R&D in a given tax system. The moregenerous the tax provisions for R&D, the higher the implied subsidy ratesfor R&D. An implied subsidy rate of zero means R&D does not receivepreferential tax treatment.

经合组织提出了“隐含税收补贴率”的概念，作为衡量不同国家对研发费用税收减免力度的一种方式，它测算了现行税制下研发税收优惠的幅度。研发相关税收政策越优惠，研发的隐含补贴率越高；隐含补贴率为零则意味着研发活动未享受任何税收优惠政策。

图示：欧洲企业研发费用的税收补贴，

2020年欧洲经合组织和欧盟国家对大型盈利企业研发费用的隐含税收补贴率

The implied taxsubsidy rates for large profitable firms vary significantly among countriesthat grant notable relief, ranging from 0.06 in Turkey to 0.55 in Slovakia.France and Portugal provide the second and third most generous relief afterSlovakia, with implied tax subsidy rates of 0.41 and 0.39, respectively.

在减税效果显著的国家中，大型盈利企业的隐含税收补贴率差别很大：土耳其最低，为0.06；斯洛伐克最高，为0.55。位列第二和第三名，仅次于斯洛伐克的国家是法国和葡萄牙，它们的隐含税收补贴率分别为0.41和0.39。

Of the countriesthat grant notable relief, Turkey (0.06), Croatia (0.07), and Denmark (0.07)are the least generous. The implied tax subsidy rates of Bulgaria, Cyprus,Estonia, Finland, Latvia, Luxembourg, Malta, and Switzerland do not show anysignificant expenditure-based R&D tax relief.

在减税效果显著的国家中，土耳其（0.06）、克罗地亚（0.07）和丹麦（0.07）的税收优惠幅度最小。保加利亚、塞浦路斯、爱沙尼亚、芬兰、拉脱维亚、卢森堡、马耳他和瑞士的隐含税收补贴率并未表现出显著的研发费用税收优惠。

The OECD alsoprovides implied tax subsidy rates for loss-making firms and for small andmedium-sized enterprises (SMEs). Most countries covered in today’s map providethe same expenditure-based R&D tax relief to large firms and SMEs. OnlyFrance (in the case of loss-making firms), Iceland, Ireland, the Netherlands,and the United Kingdom are relatively more generous to SMEs than to largefirms. Croatia offers slightly higher relief to large firms than to SMEs.

经合组织也提供了亏损企业和中小企业隐含税收补贴率的相关数据。本文示意图中的大部分国家对大型企业和中小企业提供相同的研发费用税收减免政策。只有法国（对亏损企业）、冰岛、爱尔兰、荷兰和英国，对中小企业的税收优惠幅度高于大型企业。克罗地亚对大型企业的税收优惠幅度略高于中小企业。

Some countries’R&D tax incentives include refunds and carryover provisions, changing theimplied tax subsidy rates for loss-making firms relative to profitable firms.This has resulted in lower average implied tax subsidy rates for loss-makingfirms relative to profitable firms, both for SMEs and large firms.

一些国家对研发的税收激励措施还包括：税收返还和结转规定；相对盈利企业，调整亏损企业的隐含税收补贴率。因此，无论是中小型企业还是大型企业，与盈利企业相比，亏损企业的平均隐含税收补贴率相对较低。

ImpliedTax Subsidy Rates on R&D Expenditures

for Profitable Large Firms inEuropean OECD and EU Countries, 2020

2020年欧洲经合组织和欧盟国家

对大型盈利企业研发费用的隐含税收补贴率

（信息来源https://taxfoundation.org/rd-tax-incentives-europe-2021/）