摘要
我国税收政策在支持科技创新方面发挥了重要作用,有力促进了创新型国家建设,但也存在一些不足之处,结合《深化财税体制改革总体方案》出台的契机,把握财税改革总目标和科技发展战略,通过推进"普惠性"激励政策、运用结构性减税、总结示范区试点经验、提高税收政策的可操作性、鼓励长期科技投资、加强创新成果商业化、建立人力资本的税收激励机制、改进相关工作和协调机制等措施,完善科技创新创业激励机制,以期更好地发展企业为主体、市场为导向、产学研相结合的科技创新体系。
The tax policies in China play an important role in supporting innovation in science and technology and promote the construction of an innovative country. However, some shortcomings still exist. To improve the incentives for technology innovation and entrepreneurship, great efforts should be made to promote inclusive incentive policies, make use of structural tax reduction, summarize the experiment experiences of the demonstration areas, improve the operability of tax policies, encourage long-term investment in science and technology, strengthen the commercialization of innovation results, establish a tax incentive mechanism for human capital and improve the related work and coordination mechanisms, using the opportunity of the promulgation of the Overall Plan for Deepening the Reforms in Fiscal and Taxation System and grasping the overall goal of fiscal and taxation reforms and the science and technology development strategy. Therefore, an enterprise-oriented and market-oriented technological innovation system through industry-university-research cooperation should be developed.
出处
《税务研究》
CSSCI
北大核心
2015年第1期16-20,共5页
关键词
科技创新
税收政策
激励机制
Innovation in science and technology
Tax policies
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