鼓励自主创新的税收政策与制度完善分析

An Analysis on Tax Policy and Systemic Improvement for Encouraging Self-innovation

自主创新是全面落实科学发展观、推进社会主义现代化建设的重大战略举措。落实自主创新战略必须在政策和制度上采取一些新的措施,其中税收制度和政策作为一个重要的调控工具,应该发挥积极的保障自主创新战略实施的作用。本文分析认为,当前税收优惠政策对自主创新的激励措施已基本饱和,但税收制度对自主创新的限制比较明显,两者间的不协调抵消了部分的政策效应。因此,税收对自主创新战略的保障应集中体现在税制改革和完善方面。

This paper argues that China＇s tax policy for encouraging Self-innovation have been improved relatively. The tax system is not complete which is not in the position for urging domestic enterprise to impel self-innovation. The main problems include an imperfect system of VAT and corporation tax. Soit is maintained that we need to push actively the reform of VAT and corporation tax.