完善我国科技创新财税政策的思考

Improving Fiscal Policies for Encouraging Science and Technology Innovation in China

一直以来,财税政策都是鼓励科技创新发展的重要方式之一,本文通过研究我国科技创新的发展现状,分析了我国鼓励科技创新财税政策存在的问题,在借鉴发达国家鼓励创新财税政策经验及发展趋势的基础上,对我国鼓励创新财税政策的完善,提出建议和设想。

Fiscal policy is one of the important means to encourage the development of science and technology innovation. This paper analyzes the problems of fiscal policies to encourage scientific and technological innovation in china. Based on the experience of developed countries, the paper puts forward relex;ant references for improving the relevant fiscal policies in China.