促进创新创业的税收政策现状和问题研究

Research on current situation and problems of tax policies for promoting innovation and entrepreneurship

2015年开始,"大众创业、万众创新"已经成了一种趋势,我国也随之进入了创时代。由于创新的正外部性、市场失灵、供给侧结构性改革的需要。文章通过分析税收促进创新创业政策的现状,从税收政策实施后的积极效应和存在的不足两方面对税收促进创新创业政策作了评估。虽然我国减税效果明显、高技术产业人力资源增加、高新技术产业经营状况好转,但是也存在着税收政策对劳动力供给结构关注不足、我国目前的税收激励政策过于单一、惠企政策落实率偏低的问题。

Beginning in 2015,＂many entrepreneurial innovations＂ has become a trend,and China has also entered the era of creation.Due to the positive influence of innovation,market failure,and the need for structural reform on the supply side,by analyzing the status of taxation to promote innovation and entrepreneurship policies,the taxation promotion innovation and entrepreneurship policy is evaluated from the positive effects and the insufficiency of the implementation of taxation policies.Although China＇s tax reduction effect is obvious,the human resources in the hightech industry have increased,and the operating conditions of high-tech industries have been improved.However,there are also problems that the tax policy does not pay enough attention to the labor supply structure,the current tax incentive policy in our country is too single,and the rate of implementation of the policy of the benefit enterprise is low.