企业自主创新的财税政策研究

On Finance-Revenue Policy of Self-Innovation in Corporation

创新是一个民族进步的灵魂,是一个国家兴旺发达的不竭动力。本文在介绍自主创新概念的基础上分析了企业自主创新需要财税政策支持的必要性;给出了面向企业自主创新的财税政策框架体系;最后,从我国的国情出发提出了四点完善我国财税政策以鼓励企业自主创新的建议。

Innovation is a national spirit and is a national endless motivate of flourish. The paper analyzed the necessary of the finance-revenue policies supporting to self-innovation based on introducing the concept of self-innovation, and a frame system of the finance-revenue policy for corporation self-innovation was given. At last, four advices to improve finance-revenue policies to encourage corporation self-innovation from our national condition were suggested.