科技创新税收优惠政策的原则与措施研究

On the Construction of a Tax Preference System for Scientific and Technological Innovation in China

增强自主创新能力,建设创新型国家,是我国新时期一项重大的战略任务。在支持创新型国家发展中,财政税收政策至关重要,特别是其中的税收优惠政策对促进企业科技创新更具有重要意义。税收优惠应符合税法的公平原则,同时还应遵循税收法定和效率原则。税收优惠体系的构建应主要通过现行税制的改革并提供更多的税基式优惠来实现。

Strengthening the independent innovative ability and constructing an innovative country is a significant strategic mission of our country in the new period of time. In supporting the development of an innovative nation, the fiscal and levy policies are very important and tax preference policy is of great significance to promoting enterprises＇ scientific innovation. Tax Preference policy should accord with the principle of fairness in the tax law and should also follow the principles of statutory tax and efficiency. The Construction of the system of tax preference should be achieved through reforming the existing tax system and providing more tax base preferences.