改革开放40年福建科技税收激励政策演进分析——基于政策文本分析的视角

  ［摘要］采用政策文本关键词共现的社会网络分析法，以福建省改革开放40年来实施的促进科技创新税收激励政策为样本的演进分析发现，福建省科技创新税收激励政策存在分布不均且规范性较强、激励措施侧重于直接优惠、科技成果转化的激励政策相对缺乏、对科技人才的激励较弱等问题。为优化和完善科技税收激励政策体系，福建省应加强政策的指导性和实操性，建立以间接优惠激励措施为主的政策体系，加大对成果转化环节的税收激励，完善有关科技人才的税收激励优惠政策。

A Text Analysis on the Tax Incentive Policies for Technologyin the Past 40 Years in Fujian

  Abstract:By network analysis of keyword co occurrence in texts of the tax incentive policies for technological innovation implemented in the past 40 years of reform and opening up in Fujian,China,it is found that the incentive policies have uneven distribution and strong inflexible standardization,and the incentive measures favor awarding material benefits and to some extent ignore the marketing transformation of technological achievements and the incentive to the researchers and practitioners for the achievements.It is therefore suggested that Fujian should improve the tax incentive policies for technology by strengthening the guidance and practicality of incentive policies,establishing an indirect incentive based policy system,increasing the tax incentives for the market transformation of technological achievements,and improving the tax incentive policies for scientific and technological talents.