Assessment: 评价
The stated purposes of the “Long Term Plan” are “creating a new environment to stimulate proprietary innovation, facilitating enterprises to become the subjects of technological innovation and making great efforts to construct an innovation-oriented country” .长远规划的定期目标是:营造激励自主创新的环境,推动企业成为技术创新的主体,努力建设创新型国家
The Working Group has considerable experience working with taxation and incentive systems in various countries. The Working Group has studied Guo Ke Fa Huo [2008] No. 172 (Circular 172) and believes that from the standpoint of Chinese enterprises and FIEs, that this Circular might not encourage the creation of an innovation-oriented country. 工作组在仔细阅读了国科发火 〔2008〕 第 172 号(172 号通函)后认为,从中国企业和外资企业的角度来看,这一通函不利于创新型社会的创建。
A real pro-active stance toward innovation is important for China, its economy, and its people. This will create more employment opportunities for China’s expanding science and technical graduates, encourage more collaborations of domestic and foreign-based MNC R&D centres with Chinese universities and scientific institutes, and move Chinese production more quickly up the “value chain”. 对于中国的经济和中国的人民来说,一个真正积极的创新态度是十分重要的。 这种政策会给中国日益增多的科技毕业生创造更多的就业机会,能促进国内企业和跨国公司与中国大学和科研机构的合作,还能促进中国产品快速提升其在“价值链”上的地位。
Circular 172 has wisely established at the provincial level databases of experts who will conduct reviews and provide opinions and recommendations. These experts can analyse the R&D previously conducted and an enterprise’s plans for future R&D. The Working Group believes that Circular 172 should be more focused on the future than on the past. The experts have the ability to assess the capability of enterprises to conduct and manage meaningful R&D. It is believed that the quantitative tests that focus solely on past years could generally be eliminated and be replaced or be supplemented by a new alternative test. If the quantitative tests are not eliminated or are not supplemented by a new alternative test, then authority could be given to these experts to waive any such prior years’ quantitative tests that the experts believe are not relevant to their determination. The experts are able to make recommendations for approval or rejection based on their perceptions of the value to China of the enterprise’s future contributions to the goals of the ‘Long Term Plan’. Through this approach, the test and application process can actually encourage changes in behaviour that will truly result in increased levels of meaningful R&D. 172 号通函很明智地建立了一个省级的专家数据库,这些专家会进行审核工作以及提供意见和建议。 专家可以在研发项目实施之前对其进行分析,也可以分析企业的方案以备下一步研发之用。我们工作组认为,172 号通函应该更多地着眼于未来而不是关注过去。 专家有能力评估企业进行和管理重要研发活动的能力。他们认为大体上可以取消只关注过去的定量测试,用一种新的测试取代或补充定量测试。 如果不取消或不补充定量测试,专家有权放弃任何他们认为与高新技术企业认定无关的先前定量测试。 专家们了解企业将来的贡献对“长期发展规划”这一目标的作用,以及这一作用对中国发展的价值,并在此基础上给出肯定或否定的建议。 通过这些方法,测试和应用过程真正能够促进源于高水平有意义的研发的做法的变革。
a. Replacement or Alternative Test 我们给出了如下建议来完善 172 号通函,目的是为了激发企业实施高水平的研发。 a. 替代测试或变通测试
It is critically important to actually encourage enterprises to increase their R&D budgets and R&D activities. Accordingly, the quantitative tests under Circular 172 may either be replaced or be supplemented with an alternative test for qualification. This alternative test would be less dependent on quantitative tests of past performance and more focused on the enterprise and its cap
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