促进企业自主创新的税收激励政策研究

• 作 者: 深圳市国际税收研究会课题组
• 出 处: 涉外税务
• 发表日期: 2006年12期
• 关键词: 税收优惠政策体系 税基式减免 税收激励措施 政策问效机制

当前我国大多数企业仍处于自主创新的初级阶段,税收政策在促进企业自主创新方面虽然发挥了一定作用,但仍处于较低层次,与发达国家相比还存在很大差距。我国应进一步完善促进企业自主创新的税收政策体系,在符合我国自主创新战略要求和顺应税制改革趋势下,遵从WTO规则,突出国家产业政策的导向,综合使用各种税收激励措施,并能防止税收激励措施的滥用。

At present, most of the enterprises in our country are still in the initial stage of independent innovation. Although the tax policy has played a certain role in promoting independent innovation of enterprises, it is still at a lower level and still has a big gap compared with developed countries. China should further improve the tax policy system to promote independent innovation of enterprises. In line with China’s independent innovation strategy and compliance with the tax reform trend, China should abide by the WTO rules, give prominence to the guidance of the state’s industrial policies, comprehensively use various tax incentives and prevent tax revenue Incentives abuse.