在中国经济已由“短缺经济”步入“温饱经济”并向“小康经济”迈进的今天,提高供给质量是经济发展的一个关键因素。当前,从表面上看是需求不足,而深层次的原因却是供给出了问题。税收制度应致力于改善供给质量与结构。就企业所得税而言,就是要进一步增强其调节产业结构的功能,通过对技术研发的税收鼓励和对优先发展的主导产业的优惠,来提升产业整体竞争力。因此,大多数国家都对企业的研究与开发(R&D)实施了税收优惠政策。本文从分析企业所得税对R&D投资的影响入手,考察了美国、日本等发达国家对R&D税收优惠的变化,这对于我国具有积极的借鉴意义。 Today, as China’s economy has stepped into the “economy full of food and clothing” and “marching toward a well-off economy”, improving the quality of supply is a key factor in economic development. At present, there is a lack of demand on the surface, but a deep-seated reason is that it gives a problem. The tax system should be devoted to improving the quality and structure of supply. In the case of enterprise income tax, it is necessary to further enhance its function of regulating industrial structure and enhance the overall competitiveness of the industry through tax incentives for technology research and development and preferential treatment of the leading industries that give priority to development. As a result, most countries have introduced tax incentives for research and development (R & D) in their enterprises. This article begins with the analysis of the impact of corporate income tax on R & D investment, and examines the changes in R & D tax preferences developed by the United States, Japan and other developed countries, which has positive reference for our country.