摘要
通过对财政支持企业自主创新的理论分析,介绍了部分国家推进企业自主创新的财税政策,针对我国现行企业自主创新财税扶持政策存在的问题,提出推进企业自主创新的财税政策建议。
The essay makes a theoretical analysis to the financial support to enterprises＇ independent innovation and introduces some financial and tax policies for enterprise innovation.Moreover,it puts forward some suggestions for the financial and tax policies for enterprise innovation based on present condition with a summary of the present problems relevant to the independent innovation finance and tax support policies.
出处
《软科学》
CSSCI
北大核心
2012年第2期94-97,共4页
Soft Science
关键词
自主创新
财税政策
independent innovation
financial and tax policies
