创新是经济发展的灵魂,良好的创新政策是促进科技进步与创新的有力保证。党的十六届五中全会提出了到2020年将我国建设成为创新型国家的战略目标,为实现这一目标必须充分借鉴发达国家的先进经验,本文在借鉴国外经验的基础上结合我国的实际,提出鼓励我国科技开发和创新的财税政策建议。 Innovation is the soul of economic development. A good innovation policy is a powerful guarantee for promoting scientific and technological progress and innovation. The Fifth Plenary Session of the 16th CPC Central Committee has put forward the strategic goal of building China into an innovative country by 2020. To achieve this goal, we must fully learn from the advanced experience of developed countries. Based on the experience of other countries, this article combines the reality of our country , Proposed to encourage China’s science and technology development and innovation of fiscal policy recommendations.