中文摘要：

本文系统分析和总结了国际研发税收优惠政策在激励对象、研发活动界定、研发支出范围和管理制度等方面的特点和变化，在此基础上。提出了我国研发费用加计扣除政策的完善方向。

英文摘要：

This paper summarizes and analyzes the characteristics and developments of international R＆D preferential tax policies in terms of the incentive object, the scope of R＆D activities, the expenditure range of R＆D and management system. Based on the analysis,it finally puts forward some suggestions on improving China＇s additional deduction policy of R＆D expenditure.