完善支持科技创新的财税政策 推动产业结构调整

Improvement of the Fiscal and Tax Policies to Support Scientific and Technological Innovation and Promote Industrial Restructuring

科技创新对产业结构优化升级的作用在理论上有充足论证,在实践中也基本形成共识。世界各国都通过鼓励科技创新以实现产业结构优化升级,财税政策是其中重要的政策工具。我国建立了以税收抵免为中心的鼓励科技创新的财税政策体系,取得明显成效但仍有完善空间。为此,本文提出三项完善建议:在财政政策上,加大科技创新投入强度,优化支出结构;在税收政策上,调整科技创新优惠政策,突出产业性导向;在此基础上出台配套政策,提高财税政策支持科技创新的效果。

Both theory and_practice prove that scientific and technological innovation can play an active role in industrial restructuring and upgrading. To encourage scientific and technological innovation for improving and upgrading the industrial structure, fiscal policy is one of the important policy tools introduced by all countries in the world. China has also established a tax-credit-based system of fiscal policy. This paper argues that while China has made much progress through such a system of fiscal policy, there is an opportunity to accelerate and expand investments in scientific and technological innovation and to optimize the structure of expenditures through the fiscal policy, and to adjust incentives for scientific and technological innovation to highlight the industrial guidance through the tax policy. On this basis, a supporting policy should be to be introduced to improve the effects of the fiscal and tax policies.