美国之所以能成为世界上科学技术最发达的国家之一,原因是多方面的,其中,与她大量运用税收手段不无关系。当代美国刺激科技进步,不采用行政手段(如制订某些法案,建立专门的政府机构等),而是通过完善生产发展的科学研究,为美国的企业创造有利环境。采取税收手段以资鼓励,对此也起补充作用。美国刺激科技进步的方针,是扩大公司的新设备投资,增加企业内部资金来源,广泛运用税收及折旧优惠,加速更新以技术为基础的生产结构。为了刺激私人公司的科研和实验设 The reason why the United States can become one of the most developed countries in science and technology in the world is due to many reasons. Among them, it is not without regard to the extensive use of taxation measures by her. Instead of using administrative measures (such as formulating certain bills and establishing a special government agency), the United States stimulates the progress of science and technology. Instead, it will create a favorable environment for U.S. businesses by improving the scientific research on production development. To take tax incentives to encourage, which also play a complementary role. The United States policy of stimulating scientific and technological progress is to expand the company’s new equipment investment, increase the internal sources of funds for enterprises, make extensive use of taxation and depreciation concessions, and speed up the updating of the technology-based production structure. In order to stimulate the private company’s research and experimental set