In this paper we study the taxation policies of non-profit scientific research institutions in developed countries by taking America, Japan and Germany as examples.

分析了以美国、德国和日本为典型代表的发达国家非营利科研机构的税收政策。

youdao

As a whole, the taxation policies of non-profit scientific research institutions in developed countries include the favorable taxation policies about their incomes and the donators.

从总体上看，发达国家的非营利科研机构的税收政策主要包括：对非营利性科研机构的收入税收优惠政策、对捐赠者的税收优惠政策。

youdao