摘要
分析了我国加入WTO后企业打造核心技术竞争力的重要性,WTO规则对我国企业核心技术竞争力的有利和不利方面,提出两条促使企业加入R＆D投入的对策;一是试行超率R＆D冲抵所得税的方式,二是设计企业R＆D投入的考核指标。
After analysis the importance of creating enterprise core technology competence with china's entrance to WTO,and the favourable and unfavourable aspects brought by the WTO rules to Chinese enterprises ,it puts forward two countermeasures for enterprises to make R&D investement: one is to try out over rate R&D to cut down income tax;the other is to design evaluation indicators on R&D input of enterprises.
出处
《研究与发展管理》
CSSCI
2003年第1期52-55,共4页
R&D Management
基金
国家自然科学基金(7007204O
70273068)
