鼓励技术创新的税收政策研究

税收政策作为一种宏观调控工具,政府如何采用税收手段鼓励技术创新对于一国经济的发展具有重要意义。本文首先分析税收政策在鼓励技术创新中作用以及我国现行税收政策存在的问题;然后从完善税收法律体系、调整税收优惠政策和深化税制改革三个方面提出我国鼓励技术创新的税收政策设想。

The tax policy is a kind of macroscopic tool in adjusting and controlling economy. How the government adopts the tax means to encourage technique creativities has the important meaning for economic development in the country. First, this article analyzes the functions of the tax policies in encouraging technique creativities and the problems of our country tax policies. Then from perfecting the law system of tax, adjusting tax incentives and making tax reformation, this text puts forward the conceives of our tax policies encouraging technique creativities.