求助：OG－104 有专业知识吗？

yk320329

请教各位：104

104. Spending on research and development by United States businesses for 1984 showed an increase of about 8 percent over the 1983 level. This increase actually continued a downward trend evident since 1981 – when outlays for research and development increased 16.4 percent over 1980 spending. Clearly, the 25 percent tax credit enacted by Congress in 1981, which was intended to promote spending on research and development, did little or nothing to stimulate such spending.

The conclusion of the argument above cannot be true unless which of the following is true?

(A) Business spending on research and development is usually directly proportional to business profits.

(B) Business spending for research and development in 1985 could not increase by more than 8.3%.

(C) Had the 1981 tax credit been set higher than 25%, business spending for research and development after 1981 would have increased more than it did.

(D) In the absence of the 25% tax credit, business spending for research and development after 1981 would not have been substantially lower than it was. D

(E) Tax credits market for specific investments are rarely effective in inducing businesses to make those investments.

The conclusion that the tax credit did nothing to stimulate spending on research and development would not be true if, without the credit, such spending would have been even lower than it actually was. Thus choice D must be true for the conclusion to be true and is the best answer.

Since a tax credit generally improves business profits, if the conclusion is true choice A is unlikely to be true. If the tax credit was ineffective, some other factors must determine the level of spending, and could lead to much higher levels of spending in 1985 (against choice B), and could render a higher level of tax credit ineffective (against choice C), but it could be that credits are generally effective (against choice E).

答案能看懂，但是OG对B C E的解释却看不懂，请各位帮帮忙。

另外，对于 tax credit 个人总是感觉，这里边好像隐含着一些对于专业人士很基础，但我确不甚了了 的专业知识，比如退税对于国家有什么好处等等，望专业人士介绍一下。

胆小鬼

征税是国家征企业的税，退税自然是国家把征来的税退给企业。企业是退税的直接受益者。

B.85年企业的研发费用不会超过8.3%，隐含条件〉8%（84年）。如果不是25%退税起作用，必然有其他因素，但这里没有谈到，自然不能说明25%退税没起作用

C.如果退税率〉25%，81年以后的增长会更加快。如果不是25%退税起作用，a higher level of tax credit 就会 ineffective。

E.退税在引导企业投资(研发）方面起很小作用。企业不投入，研发费用又增加，自然是25%退税起作用了。