支持科技创新的税收政策研究——以安徽省为例

Research on Tax Policy Supporting on Scientific and Technological Innovation ——Taking Anhui province as an example

科技创新已经成为国家和地区重要的经济发展源泉。安徽省作为中部大省,紧跟国家科技创新的步伐,采取多种措施制定相关的税收优惠政策服务于科技创新。通过分析税收政策促进科技创新机理,梳理安徽省支持科技创新的现有税收政策,探讨安徽省支持科技创新税收政策存在的缺陷,提出支持安徽省科技创新税收政策建议。

Scientific and technological innovation has become an important source of national and regional economic development.As a big province in Central China,Anhui Province,following the pace of national scientific and technological innovation,takes various measures to formulate relevant tax preferential policies to serve scientific and technological innovation.Based on the analysis of the mechanism of tax policy promoting scientific and technological innovation,this paper combs the existing tax policies supporting scientific and technological innovation in Anhui Province,discusses the defects of the tax policies supporting scientific and technological innovation in Anhui Province,and puts forward some suggestions for supporting the tax policies of scientific and technological innovation in Anhui Province.