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有人说,科技创新政策的核心是激发科技创新人员实施科技创新的积极性,人的创新积极性高了,科技创新能力就自然而然会提升。因为企业是技术创新的主体,而企业是人的集合体,企业的创新必须由科技创新人员来实施,所以科技创新政策的核心是激发科技创新人员实施科技创新的积极性,即科技创新政策的着力点应放在激发科技创新人员实施创新的积极性上。税收优惠政策是科技创新政策的重要组成部分,但与科技创新有关的个人所得税优惠政策并不多,以下是目前正在实施的一些政策。
Some people say that the core of the science and technology innovation policy is to stimulate scientific and technological innovators to implement the initiative of science and technology innovation. The enthusiasm of mankind’s innovation is high, and the ability of science and technology innovation naturally rises. Because the enterprise is the main body of technological innovation, and the enterprise is a collection of people, the innovation of the enterprise must be implemented by the scientific and technological innovators. Therefore, the core of the scientific and technological innovation policy is to stimulate the enthusiasm of scientific and technological innovators in implementing scientific and technological innovation, that is, the focus of scientific and technological innovation policy Points should be placed on stimulating innovation of science and technology innovation staff enthusiasm. Preferential tax policies are an important part of science and technology innovation policies. However, there are not many preferential personal income tax policies related to technological innovation. The following are some of the policies that are currently being implemented.