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促进自主创新对一个国家的经济和社会可持续发展至关重要。目前我国自主创新能力不强,严重制约着我国经济增长方式的转变及国际竞争力的提高。财税政策作为国家宏观调控的重要手段,必然要在促进自主创新中扮演重要角色。
To promote independent innovation is of crucial importance to the sustainable economic and social development of a country. At present, China’s capability of independent innovation is not strong, seriously restricting the transformation of China’s economic growth mode and enhancing its international competitiveness. As an important means of national macro-control, fiscal and tax policies inevitably play an important role in promoting independent innovation.