摘要
提升科技创新能力是战略性新兴产业发展的关键所在。由于科技创新活动存在"市场失灵",因此需要政府通过财税政策给予必要的支持。财税政策可以通过搭建科技创新公共服务平台、为科技创新提供财力支持、减轻科技创新税收负担、降低科技创新综合风险等途径,促进战略性新兴产业科技创新能力的提升。在财税政策的制定和实施过程中,要明确支持科技创新能力提升的重点领域和关键环节,根据产业创新进程特点实行阶段差别化政策,区分产业技术水平,实行有针对性的政策,综合运用一般预算支出、财政补贴、财政担保、税收优惠、政府采购等一揽子政策工具,切实增强我国战略性新兴产业的科技创新能力。
Upgrading science and technology innovation ability is the key to the development of strategic emerging industries. "Market failure" in science and technology innovative activities requires the government intervention by means of fiscal policies. Through setting up public service platform, providing financial support, reducing tax burden and innovation risks, fiscal policies can play important roles in promoting science and technology innovation ability of strategic emerging industries. During the process of policy the key points requiring support should be clarified, stage-differentiated policies sh making and implementation, ould be adopted according to the characteristics of innovation process, policies should be more targeted by distinguishing technology levels. Moreover, integrated use of a series of fiscal policies including general budgetary expenditure, fiscal subsidies, financial security, preferential taxation and government procurement is of necessity to enhance science and technology innovation ability of strategic emerging industries in China.
出处
《南京工业大学学报(社会科学版)》
CSSCI
2012年第4期80-84,91,共6页
Journal of Nanjing Tech University:Social Science Edition
关键词
战略性新兴产业
科技创新能力
财税政策
strategic emerging industry
science and technology innovation ability
fiscal policy