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提升自主创新能力是中央以及各级地方政府促进经济发展和加快转变经济发展方式的重要支撑,自主创新发展也是国家科技发展规划的重要内容。政策支持是促进自主创新的重要手段,税收激励政策对增强自主创新又有着重要影响。四川省基于西部大开发税收优惠政策和自身发展战略需求,制定了促进自主创新的税收激励政策。但四川省现有税收激励政策存在目标不明确、对象不合理、方式过于单一、成本过高等诸多问题,需要进一步完善税收激励政策,从而提高政策的有效性。
Enhancing the capability of independent innovation is an important support for the central government and local governments at all levels to promote economic development and speed up the transformation of economic development. Independent innovation and development are also an important part of the state’s plan for science and technology development. Policy support is an important means to promote independent innovation, and tax incentives have an important impact on enhancing independent innovation. Based on the tax preferential policies for western development and its own development strategy, Sichuan Province has formulated a tax incentive policy to promote independent innovation. However, the existing tax incentive policies in Sichuan Province have many problems such as ambiguous objectives, unreasonable targets, overly simple methods and high costs. Therefore, tax incentives need to be further improved so as to enhance the effectiveness of the policies.