财税支持大学生创新创业的原则和对策——供给侧结构性改革的视角

The Principle and Countermeasure of How Finance and Taxation should Support Undergraduates' Innovation and Entrepreneurship——In the View of Supply-Side Structural Reform

财政在国家治理中居于基础治理层面,在社会经济生活中发挥着巨大作用。大学生创新创业财税政策是供给侧结构性改革政策的重要组成部分之一。财税政策支持大学生创新创业应遵循公共财政支持和市场导向相结合、激发人才活力与降低创新创业风险相结合、与供给侧结构性改革目标相一致、多主体协作共同推进、政策设计的连续性和实效性等基本原则。为克服当前政策缺陷,应从加强财政投入的针对性、优化税收减免优惠政策、加大政府采购倾斜力度、降低创新创业风险的支持体系、健全融资信用担保体系和发挥外部环境的支持作用等方面入手加以进一步完善。

Government finance lies in the basic level in the national governance,and gives play to an enormous function in society and economy.The finance and taxation policy for undergraduates,innovation and entrepreneurship is an important part of the policy for supply-side structural reform.W h e n finance and taxation policy is m a d e to support the undergraduates’innovation and entrepreneurship,there are several basic principles to be followed:public finance support should be combined with market orientation;motivating the vitality of talents should be c o mbined with lowering the risk in innovation and entrepreneurship;the policy should be in consistent with the aim of supply-side structural reform;multiple subjects should coordinate and push forward this work together;and the design of policy should be consistent and practical etc.In order to overcome the deficiency of current policy,there are several aspects to be improved:strengthen the pertinence w h e n investing the finance;optimize the preferential policy of tax allowance and exemption;increase the government procurement in favor of the policy;create the supporting system that m a y lower the risk of innovation and entrepreneurship;complete the financing credit guarantee system;and give play to the supporting function of external environment etc.