促进中小企业技术创新的财税支持体系探析

Finance and Taxation Supportive System for the Promotion of SMEs' Technology Innovation

我国中小企业的技术创新能力很弱,急需政府在宏观政策上特别是财税政策上加强扶持,而财税扶持应充分借鉴世界各国的成功经验,以制定政策规划、完善税制与税收服务、鼓励中小企业投资等为政策导向。

Small and medium-sized enterprises (SMEs) of China are not good at technology innovation,and so it is necessary for the government to enhance support by means of macro-policies, especially those of taxation.Successful experiences in finance and taxation support of other countries in the world should be utilized, and measures should be centered around making policy plans, improving taxation system and taxation service,and encouraging investment in SMEs.