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科技创新是我国当前及今后一段时期推进经济结构调整、提高社会生产力和综合国力的核心战略支撑,而税收政策在促进科技创新方面有着十分独特和重要的作用。本文借助计量经济模型,以宁波市当前科技创新税收政策的实际效应分析为基础,对完善促进科技创新的税收政策提出对策建议。
Scientific and technological innovation is the core strategic support for promoting the readjustment of the economic structure and raising the productivity of the society and overall national strength in our country for the present and future periods. Taxation policies have a very unique and important role in promoting scientific and technological innovation. Based on the econometric model and the analysis of the actual effect of the current tax policy of science and technology innovation in Ningbo City, this paper proposes some countermeasures to improve the tax policy of promoting scientific and technological innovation.