论激励自主创新的财税政策

Independent Innovation of Incentive Financial Policy

财税政策作为国家主要宏观调控手段之一，对自主创新有巨大推动作用。当前，我国激励自主创新的财税政策存在优惠目标不科学、优惠范围偏小、激励针对性不强、导向作用不突出、立法层次不高等问题，我们可以通过系统设计财税政策目标、切实调整财税政策重心、实行多样化税收优惠方式、完善相关财税政策的法律体系等措施来解决。

Finance and tax policy as a national main macroeconomic means one, to the independent innovation of huge role. In China, the incentive innovation financial policy goal not science, existing preferential preferential range as small, incentive pertinency, guiding role not outstanding, legislative level are not high, we can through the system design goal, and financial policy adjustment tax policies in the center of gravity, diversified way, perfect the relevant tax preferential tax policies in the legal system and the measures to solve.