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税收对技术创新的影响,一是通过对科技投入提供税收优惠降低技术创新投入成本,二是通过对技术创新成果收益给予减税或免税,提高技术创新的最终收益。我国经济发展与资源利用之间的矛盾日益尖锐,使得我国对循环经济发展的诉求愈加强烈。技术创新是循环经济成功实施的保障和手段,与一般生产活动的技术创新不同,其目标体系包括环境友好和资源节约两个方面,范围囊括减量化、再回收、再利用和再修复等每一个环节。
The impact of taxation on technological innovation is to reduce the input cost of technological innovation by providing tax incentives for investment in science and technology. The second is to increase the ultimate return on technological innovation through tax concessions or tax exemptions on gains from technological innovation. The contradiction between the economic development and the utilization of resources in our country has become increasingly acute, making our demands for the development of circular economy more and more intense. Technological innovation is the guarantee and means of successful implementation of circular economy. Different from the technical innovation of general production activities, its target system includes environmental friendly and resource conservation. Its scope includes reduction, re-collection, reuse and re-repair, etc. A link.