摘要
增强自主创新能力、建设创新型国家已经成为促进国民经济发展,提高国家整体国际竞争实力的重大战略问题。增强自主创新能力,是科学技术发展的战略基点,是调整产业结构、转变增长方式的重要环节,是建设创新型国家的核心。政府为了激励自主创新,采用了政策引导、税收优惠以及无偿资金资助企业进行自主创新。但笔者认为,对于资金的发放,重点应该考虑对人才的资助而不是对企业的资助方面上。对于税收优惠的激励政策应重点考虑对人才的激励方面上。
Strengthening the ability of independent innovation and building an innovation-oriented country have been the great strategic problems of promoting the development of national economy and improving the overall international competitive strength of the country.Strengthening the ability of independent innovation is the strategic basis of the development of science and technology,the important link of adjusting industrial structure and transforming the growth mode,the core of building an innovation-oriented country.In order to stimulate independent innovation,government has adopted policy guidance,tax preference and funding enterprises in their independent innovation with gratis capital.However,the author considers that the key of issuing funds should be the funding for talents instead of the funding for enterprises.The aspect of stimulating talents should be the key consideration of the incentive policy of tax preference.
出处
《企业技术开发》
2010年第6期113-115,124,共4页
Technological Development of Enterprise
关键词
自主创新
政府扶持
科技投入
税收优惠
independent innovation
government support
science an technology investment
tax preference