税收优惠政策对农业科技创新影响的研究

Research on the influence of preferential tax policy on agricultural science and technology innovation

我国的相关农业税收优惠政策能够对农业科技起到一定的促进作用,却对相关的研发投入具有消减作用,对相关的人力投入的激励作用也不够明显。本文研究我国的税收优惠政策对当前农业科技创新的重要影响,分别从促进农业企业的市场竞争力、降低农业科技创新的融资风险、增加人才培养和引进、提供信贷优惠等方面进行探讨。

China's relevant agricultural tax preferential policies can play a certain role in promoting agricultural science and technology,but it can reduce the related R&D investment,and the incentive effect on the related human investment is not obvious.This paper studies the important influence of China's preferential tax policies on the current agricultural science and technology innovation,respectively,from the aspects of promoting the market competitiveness of agricultural enterprises,reducing the financing risk of agricultural science and technology innovation,increasing personnel training and introduction,and providing credit preferences.