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自主创新是全面落实科学发展观、推进社会主义现代化建设的重大战略举措。落实自主创新战略必须在政策和制度上采取一些新的措施,其中税收制度和政策作为一个重要的调控工具,应该发挥积极的保障自主创新战略实施的作用。本文分析认为,当前税收优惠政策对自主创新的激励措施已基本饱和,但税收制度对自主创新的限制比较明显,两者间的不协调抵消了部分的政策效应。因此,税收对自主创新战略的保障应集中体现在税制改革和完善方面。
Independent innovation is a major strategic move to comprehensively implement the scientific concept of development and promote socialist modernization. To implement the strategy of independent innovation, we must take some new measures in terms of policies and systems. Tax system and policies, as an important regulatory tool, should play an active role in ensuring the implementation of independent innovation strategy. The analysis of this paper argues that the current tax incentive policies for independent innovation have been basically saturated, but the restriction on independent innovation of tax system is more obvious. The uncoordination between them offset some of the policy effects. Therefore, the tax protection of independent innovation strategy should be embodied in the tax reform and improvement.