基于WTO规则的企业科技创新支持机制研究

Research on the Supporting Mechanism of Enterprises’ Scientific andTechnological Innovation Based on WTO Rules

基于WTO《补贴与反补贴措施协议》相关不可诉补贴条款,从税收政策、财政补贴、科技计划等方面,研究中外经验,分析政府支持企业科技创新的合规路径,提出政府应更多地采用普惠性支持方式,并重点支持企业的竞争前研发活动,从而为更好地构建符合国际规则的企业科技创新支持机制提供启示。

Based on the SCM Agreement of WTO,studies the cases of fiscal taxation and STI policies to find the compliance path of government support enterprise’s technological innovation,and the research result dicates that the government should take more inclusive policies and take more attention to support the pre-competitive development activity.