鼓励自主创新的财税政策研究

Researching the Finance and Tax Policies of Encouraging Independent Creativities

公共财政支持自主创新对于一国技术创新和经济发展具有重要意义。本文首先分析公共财政为什么要支持自主创新,其次在借鉴美国创新政策的基础上,提出支持自主创新的财税政策财政支出政策、税收激励政策和相关配套政策。

For a country technique creativities and economic development, there is the important meaning the public finance supports independent creativities. First, this article analyzes why the public finance supports the independent creativities. Second, by drawing lessons from the finance and tax policies in the United States, this text puts forward the finance and tax policies of supporting independent creativities： the public finance expenditure policies, the tax encouragement policies and the related policies.