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一、美国:对企业的研究费用,可以资本化或直接在来源于美国的所得内扣除,而不管该项费用是否在美国发生。把个人财产用于研究和实验的,可以采取三年加速成本回收法的折旧率。对新增加的研究费用,超过基础年度的平均费用部分,可以享受20％的税额扣除。二、法国:如果企业比以前年度增加科研支出(不论资本或收益支出),可在应税所得额内扣除前述增加金额的50％(最高扣除额为500万法郎);如果科研支出持续减少时,那么其应税所得应增加上述50％的扣除额。三、日本:当年的科研支出金额超过以往
First, the United States: The cost of research on an enterprise can be capitalized or deducted directly from its income derived from the United States, irrespective of whether that cost is incurred in the United States. The use of personal property for research and experimentation can be achieved by depreciation of the three-year accelerated cost recovery method. For the additional research costs, more than the average annual basis part of the cost, you can enjoy a 20% tax deduction. France: 50% of the above increase (up to a maximum of 5 million francs) can be deducted from taxable income if the firm increases its research expenditures (regardless of capital or revenue expense) over previous years; and if research expenditures continue to decline , Then the taxable income should be increased by 50% of the deduction. Third, Japan: the amount of scientific research expenditure in the past more than in the past