美国推动芯片研发税收全免！

美国半导体行业协会 (SIA) 今天发布了 SIA 总裁兼首席执行官 John Neuffer 的以下声明，赞扬国会引入两党立法以恢复研发投资的全部税收减免的立法。这个名为“美国创新和就业法案”的法案由 Sens. Maggie Hassan (DN.H.) 和 Todd Young (R-Ind.) 以及其他 10 位共同发起人在参议院提出。

“我们赞扬由参议员 Hassan 和 Young 领导的两党参议员小组提出这项立法，我们敦促其迅速获得批准。

“研发投资是半导体行业创新的命脉，催生了增强我们的经济、国家安全和高科技劳动力的技术。美国芯片行业平均每年将其收入的五分之一投入研发，是所有行业中占比最大的行业之一。这些投资推动了半导体技术的快速创新以及计算、5G、医疗保健、能源、人工智能等领域的巨大进步。

“恢复长达数十年的允许立即全额扣除研发投资的政策将有助于使美国成为更具竞争力的研发和创新场所，促进经济增长和创造就业机会，并吸引和留住人才。我们期待与国会领导人合作，使这项两党共同的、符合常识的倡议在短时间内通过终点线。”

自 1954 年起，研发支出被视为立即扣除。几十年来，美国研发支出的直接扣除为芯片公司进行这些投资提供了长期激励，有助于保持美国在这一重要技术领域的领先地位。然而，到 2022 年，美国的研发费用现在必须分五年摊销，这降低了在美国进行研发的吸引力，并损害了美国在半导体行业的竞争力。

即使在摊销要求之前，美国的研发激励措施也落后于全球竞争对手，如果不采取行动恢复研发费用的即时扣除，美国在激励研究方面的排名预计将跌至经合组织国家的倒数四分之一。

此外，研发成本呈指数级增长，最先进的半导体节点设计成本超过 5 亿美元，是之前前沿芯片设计成本的两倍。为了刺激美国半导体行业的研发投资，并允许公司进一步创新和扩大国内研发劳动力，必须立即全额支出。

WASHINGTON—March 17, 2023—The Semiconductor Industry Association (SIA) today released the following statement from SIA President and CEO John Neuffer commending the introduction in Congress of bipartisan legislation to restore full tax deductibility of R&D investments. The legislation, the American Innovation and Jobs Act, was introduced in the Senate by Sens. Maggie Hassan (D-N.H.) and Todd Young (R-Ind.) along with 10 other cosponsors.

“We applaud the bipartisan group of senators—led by Sens. Hassan and Young—for introducing this legislation, and we urge its swift approval.

“R&D investments are the lifeblood of innovation in the semiconductor industry, giving rise to technologies that reinforce our economy, national security, and high-tech workforce. The U.S. chip industry plows an average of one-fifth of its revenues back into R&D annually, one of the largest shares of any sector. Those investments propel rapid innovation in semiconductor technologies and seismic advancements in computing, 5G, health care, energy, AI, and more.

“Restoring the decades-long policy of allowing the immediate, full deduction of R&D investments would help make the U.S. a more competitive place for R&D and innovation, boost economic growth and job creation, and attract and retain talented workers. We look forward to working with leaders in Congress to get this bipartisan, commonsense initiative across the finish line in short order.”

Since 1954, R&D expenditures were treated as an immediate deduction. For decades, the immediate deduction for U.S. R&D expenditures provided a longstanding incentive for chip companies to make those investments, helping maintain U.S. leadership in this vital technology. As of 2022, however, U.S. R&D expenses must now be amortized over five years, making it less attractive to perform R&D in America and harming U.S. competitiveness in the semiconductor industry.

Even prior to the amortization requirement, the U.S. R&D incentive trailed those offered by global competitors, and without action to restore immediate deductibility of R&D expenses, the U.S. ranking for incentivizing research is projected to fall to the bottom quarter of OECD countries.

In addition, R&D costs are rising exponentially, with the most advanced semiconductor node costing more than $500 million to design, double the cost to design the previous leading-edge chips. Full and immediate expensing is necessary to spur R&D investments in the U.S. semiconductor industry and allow companies to further innovate and expand the domestic R&D workforce.