我国支持小微企业科技创新的财政税收政策完善研究

Research on the Improvement of Fiscal and Taxation Policies to Support Science and Technology Innovation of Small and Micro Enterprises in China

中国经济发展进入新时代,高质量是经济发展的主旋律,创新是经济高质量发展的核心动力。本文以新经济常态下高质量成为经济发展主旋律为视角,以小微企业及支持其科技创新的财政税收政策为研究主体,整体分析我国小微企业的发展概况及所需支持,介绍了财税政策与小微企业科研创新活动的关系,得出财税法律制度有助于小微企业提升科技创新能力从而得以高质量发展的作用机制。同时,梳理探讨了我国现阶段相关的财税政策并对其进行分析,对比借鉴以美国、日本、新加坡等国家为代表的国际上支持小微企业科技创新的域外财税政策,提出进一步完善促进小微企业科技创新能力的财税政策建议。

As China’s economic development enters a new era,high quality is the main theme of economic de⁃velopment,and innovation is the core driving force of high quality economic development.This paper takes the perspective that high quality has become the main theme of development under the new economic normal,takes micro and small enterprises and the fiscal and taxation policies supporting their scientific and tech⁃nological innovation as the main subject of research,analyzes the development status and required support of micro and small enterprises in China by combining the laws of market economy and relevant basic theories,introduces the relationship between the fiscal and tax policies and the scientific research and innovation activities of small and micro enterprises,and concludes that the fiscal and tax legal system helps small and micro enterprises to improve the scientific and technological innovation ability and develop with high qual⁃ity mechanism.At the mean time,this paper compares and draws on the international extraterritorial fiscal and tax policies that support science and technology innovation of small and micro enterprises represented by the United States,Japan and Singapore,puts forward suggestions to further improve the fiscal and tax pol⁃icies that promote the science and technology innovation capability of small and micro enterprises for highquality development.