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财政是国家治理的基础和重要支柱,科学的财税体制是优化资源配置的制度保障。因而,财政科技政策应该充分遵循市场规律,促进科技资源优化配置,激发全社会创新活力,助力国家创新体系建设。根据国家创新战略需求、财税体制和科技体制改革要求,本文对财政科技政策的目标定位、现状问题、革新内容进行阐述,并提出相应对策建议。
Finance is the foundation and important pillar of state governance. The scientific tax system is the system guarantee of optimizing the allocation of resources. Therefore, fiscal science and technology policies should fully follow the laws of the market, promote the optimal allocation of science and technology resources, stimulate the vitality of innovation in the whole society and help build the national innovation system. According to the requirements of the national innovation strategy, fiscal and taxation system and the requirements of the reform of science and technology system, this article elaborates the target orientation, status quo and reform content of the financial science and technology policy, and puts forward corresponding countermeasures and suggestions.