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美国立法机关在讨论修改高技术企业的征税制度。最高所得税率定为36％。提高了折旧率并缩短了基金损耗期限(不动产为30年,交通工具,计算机和其它的设备为5年)。取消了对基本建设投资的征税。对固定资产的增长。不征收专门的而是征收普通的所得税。科研和实验设计工作的贷款相限延长到3年,但其额度减至大学科研和实验设计总费用的20％。这些变化将对企业科研活动产生双重影响,即科研和实验设计工作将对企业变得更有利,但是开
The U.S. legislature is discussing the amendment of the taxation system for high-tech enterprises. The highest income tax rate is set at 36%. Increased depreciation rates and shortened fund life (30 years for real estate and 5 years for transport, computers and other equipment). Taxation on capital construction was canceled. The growth of fixed assets. Instead of levying a special income tax levy ordinary. The loan phase for research and experimental design has been extended to three years, but the amount has been reduced to 20% of the total university research and experimental design costs. These changes will have a dual impact on corporate research activities, that is, research and experimental design work will be more beneficial to the business, but open