适应新时代科技创新发展的税收政策:挑战、问题与建议

On Tax Policies Adapted to Technological Innovation and Development in the New Era

新时代科技创新发展呈现研发链条缩短,创新主体、要素和投入多元化,创新活动复杂多样等突出特点,科技创新政策面临新挑战,相关税收政策设计需要新思路。针对我国现行税收政策在适应和激励科技创新方面存在的不足,本文建议从改革基本税制、探索税式支出管理制度、优化税收优惠政策布局以及对重点创新行为灵活应用特惠性优惠等方面,加快完善我国科技创新税收政策体系。

The development of science and technological innovation in the new era shows prominent features such as shortening the R&D chain,diversified innovation bodies,elements and inputs,and complex and diverse innovation activities.Scientific and technological innovation policies face new challenges,and the design of related tax policies requires new ideas.In view of the deficiencies of China's current tax policies in adapting and stimulating technological innovation,this paper proposes to accelerate the improvement of tax policy system on scientific and technological innovation in terms of reforming the basic tax system,exploring tax expenditure management system,optimizing the layout of tax incentives and flexibly applying tax incentives to key innovations.