06/09/2025, 04:30 AM UTC
美国‘宏大美丽法案’与英国研发开支税收制度形成对比US ‘Big Beautiful Bill’ contrasts with UK taxing regime on R&D expenses
➀ 美国《宏大美丽法案》提议允许企业于2025-2029年全额抵扣当年研发开支，提升现金流并刺激创新；
➁ 英国RDEC政策虽提供20%-30%税收抵免，但复杂的申请流程和政策变动抑制了创新，其研发支出仅占GDP的2.8%（美国为3.4%）；
➂ 若英国实施当年全额抵免政策，可缓解当前税收体系对创新的负面影响，配合政府计划增至225亿英镑的年度研发投入。
➀ The US 'Big Beautiful Bill' proposes allowing companies to immediately deduct 100% of domestic R&D expenses (2025-2029), boosting cash flow and innovation incentives;
➁ The UK’s RDEC offers a 20-30% tax credit, but complex claims processes and policy changes have stifled innovation, with R&D spending at 2.8% of GDP vs. 3.4% in the US;
➂ A 100% same-year tax credit in the UK could mitigate the current system’s negative impact on innovation and align with increased government R&D funding plans.
---
本文由大语言模型（LLM）生成，旨在为读者提供半导体新闻内容的知识扩展（Beta）。
