研究開発減税を縮小 投資増なら優遇拡充 政府検討 法人税率下げの財源に
The government has decided to discuss revision of the strategic tax reduction related to coporate's research and development expenses in the works of the fiscal 2015 tax system revision.
According to the present draft, the tax reduction range will be enhanced if a company increses its R&D expenses. But if a company's expenses in the field does not increase, the tax cur range will become smaller. The ammout of its tax cuts is expected to get smaller compared with the present as a total. The funds created in the process will be used as a source of corporate tax reduction expected to start in fiscal 2015.
The government has decided to discuss revision of the strategic tax reduction related to coporate's research and development expenses in the works of the fiscal 2015 tax system revision.
According to the present draft, the tax reduction range will be enhanced if a company increses its R&D expenses. But if a company's expenses in the field does not increase, the tax cur range will become smaller. The ammout of its tax cuts is expected to get smaller compared with the present as a total. The funds created in the process will be used as a source of corporate tax reduction expected to start in fiscal 2015.