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税收激励作为国家创新体系的重要配套政策,是提升一国科技自主创新能力的良好机制。《国家中长期科学和技术发展规划纲要(2006～2020年)》实施后,调整颁布了一批鼓励企业自主创新,促进高新技术产业发展的税收政策。两税合并后新企业所得税法的税收优惠条款中也对此做了特别的规定。本文分析了两税合并后的新企业所得税法中关于鼓励自主创新、促进高新技术产业发展的税收优惠内容,以及需要进一步明确的具体内容,提出了鼓励自主创新的企业所得税政策体系的具体建议。
As an important supporting policy of the national innovation system, tax incentives are a good mechanism for enhancing a country’s capability of independent innovation in science and technology. After the implementation of “National Medium and Long-term Plan for Science and Technology Development (2006 ~ 2020)”, a number of tax policies were formulated and promulgated to encourage enterprises to innovate independently and promote the development of high-tech industries. There are also special provisions in the tax preference clause of the new EIT law after the merger of the two taxes. This article analyzes the preferential tax treatment contents of the new EIT Law after the merger of the two taxes and encourages the independent innovation and promotes the development of the high-tech industries, and the specific contents that need to be further clarified. The paper puts forward concrete suggestions on the corporate income tax policy to encourage independent innovation.