西方创新型国家支持科技创新的财政政策及其启示

Fiscal Policy for Science and Technology Innovation in Western Innovative Countries and Its Implications

在建设创新型国家的过程中,国家的财政政策有着直接而关键的作用。西方创新型国家支持科技创新的财政政策经验,对我们启示良多。应从以下几个方面健全我国支持科技创新的财政政策:切实保证财政科技投入大幅度增加,制定支持创新的政府采购政策,税收政策要着眼于鼓励企业的研发投入,建立健全创新创业的投融资环境,重视对中小企业创新的支持,加强产学研结合的产业集群建设,完善重大自主创新产品财政补贴制度,完善财税政策的激励约束机制。

The fiscal policy of a country is crucial to the construction of an innovative country. Experience of western innovative countries＇ fiscal policy for science and technology innovation provides us many implications. We consider that our fiscal policy can be perfected by increasing the financial investment in science and technology, establishing government procurement policy for the innovation, encouraging the enterprise input with the encouragement of tax policy, establishing and perfecting the environment of financing and investment for the innovating and starting undertakings, emphasizing the support for the innovation of small and medium-sized enterprises, strengthening the construction of industrial clusters with a combination of industry, school and research, and perfecting financial subsidy policy for major independent innovation products and the excitation and restriction mechanism of fiscal policy.