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激励自主创新的税收政策是增强自主创新能力,推进创新型国家建设的重要途径。然而,目前我国激励自主创新税收政策存在立法层次不高、优惠方式欠科学、优惠力度偏小、功能缺陷等方面的问题。为此,必须从税收政策体系着手,规范自主创新税收立法,完善所得税制,建立鼓励风险投资、自主创新税收优惠政策等措施,进一步增强我国自主创新能力,推进创新型国家的建设。
Incentives for independent innovation tax policy is to enhance the capacity of independent innovation, an important way to promote innovative nation-building. However, at present, there are some problems in China’s tax policy of encouraging independent innovation, such as the low level of legislation, the science of preferential treatment, the low preferential treatment and the functional defects. To this end, we must start from the tax policy system, standardize independent innovation tax legislation, improve the income tax system, establish incentives to encourage venture capital, innovation tax incentives and other measures to further enhance our capability of independent innovation, promote innovation-oriented nation.