促进自主创新的税收优惠政策研究

A Research of the Preferential Tax Policies for Promotion of Independent Innovation

自主创新是我国当前及今后一段时期推进产业升级、促进经济结构调整、提高国家核心竞争力的中心环节。税收政策在促进自主创新方面有着十分重要的作用。本文以武汉东湖高新区有关税收优惠政策的运用为基础,以发达国家的税收政策为借鉴,提出促进自主创新的税收优惠政策建议。

Independent innovation is the key step to promote industrial upgrading and economic restructuring and enhance the national core competitiveness. Tax policies play a vital role in promoting independent innovation. This paper analyzes the application of relevant preferential tax policies of Wuhan East Lake High-Tech Zone. Using the tax policies in the developed countries as a reference, the paper puts forward some suggestions on the preferential tax policies for promotion of independent innovation.