税收制度对创新创业的影响路径分析

Analysis of the Influencing Path of Tax System on Innovation and Entrepreneurship

税收政策是创业政策的重要组成部分,其对促进创新创业具有重要作用。论文利用定性的分析方法,从税收制度的基本要素出发,分析税制对创新创业的作用机制主要是通过创业意愿、创业模式和创业支持三个方面进行影响的,并提出完善税制促进创新创业的建议。

Tax policy is an important part of entrepreneurship policy,which plays an important role in promoting innovation and entrepreneurship.The paper uses qualitative analysis methods,starting from the basic elements of the tax system,analyzes the mechanism of action of the tax system on innovation and entrepreneurship is through the three aspects of entrepreneurial willingness,entrepreneurial mode and entrepreneurial support,which affect them.At the same time,the paper puts forward suggestions on improving the tax system to promote innovation and entrepreneurship.