促进科技创新的税收激励机制研究

科技创新是提高社会生产力和综合国力的战略支撑,税收激励机制具有促进科技创新的重要作用。新形势下,促进科技创新的发展战略对税收激励机制提出了更高要求。在税收激励机制促进科技创新的优势分析和实证综述的基础上,提出促进科技创新的税收激励机制的相关政策建议,以期有效推进科技创新能力的提升。

Research on tax incentive mechanism for promoting science and technology innovation

Science and technology innovation is the strategy support which improve the social productivity and comprehensive national power,tax incentive mechanism has the important role in promoting science and technology innovation.Under the new situation,the development strategy of promoting scientific and technological innovation to the tax incentive mechanism put forward higher requirements.on the basis of the theory advantage and empirical analysis,we put forward relevant tax incentive policy recommendations and hope to effectively promote the ability of science and technology innovation.