新型举国体制语境下财税法的制度回应

Fiscal and Tax Law Responses in the Context of a New National System

我国正在加紧健全新型举国体制以推进科技创新。新型举国体制既要求调动各方面资源支持科技创新,又重视对各类科技创新主体积极性、创造性的激发。现代财税法既要从财力的角度夯实新型举国体制的物质基础,也须注重发挥财税规则的行为诱导功能。我国在科技创新事权划分、政府采购的倾斜性对待和针对性税收优惠等方面已有相应的制度安排,但亦存在不少缺点,妨碍其支持创新功能的发挥。当前,我国应优化科技创新事权配置,为关键核心技术攻关提供资源保障,强化政府采购对科技创新活动的保障、引导双重作用,同时扩展现有税收优惠的重心、环节和对象,打造科技创新激励型的税收优惠制度体系。

China is accelerating efforts to strengthen its new national system to advance scientific and techno logical innovation.This new national system not only requires the mobilization of resources from all as pects to support scientific and technological innovation,but also attaches importance to the motivation and creativity of all kinds of scientific and technological innovation subjects.Modern Fiscal and Tax Law should not only reinforce the material foundation of this system from the perspective of financial strength,but also pay attention to the guiding role of fiscal and tax rules in influencing behavior.In Chi na,there are corresponding institutional arrangements in the division of scientific and technological in novation authority,tilted treatment of government procurement and targeted tax incentives,etc.Howev er,there are also many shortcomings,which impede the play of its function of supporting innovation.Currently,China should optimize the allocation of scientific and technological innovation authority,en sure resource availability for key technological research and development,strengthen the dual role of government procurement in safeguarding and guiding innovation,and expand the focus and scope of ex isting tax incentives to establish an incentive-based tax system that fosters scientific and technological innovation.