摘要
近年来,我国为促进科技创新采取了一系列举措并取得了相应成效,但科技创新在我国经济发展中的地位与其在市场经济发达国家的地位相比,还存在很大差距。科技创新涉及诸多方面,如科技管理体制、财政税收制度、金融制度、知识产权保护制度等。其中,财税政策由于具有引导性、规范性、程序性等特点,是一国促进科技自主创新有效的政策选择,是建设创新型国家、促进科技创新的重要保障。鉴于此,从财税政策的角度就如何促进我国科技创新进行了探讨。
Policies prompting science and technology innovations by Chinese govemment have achieved some effects in the past few years, However, the importance of innovations in China＇ s economic development, compared with developed countries, is still inferior. Science anti technology innovations involve many aspects such as science and technology management system, fiscal and tax policies system, financial system and intellectual property right protection system, etc. Among them, fiscal and tax policies featuring guidance, normalization and procedure are the effective channel to prompt independent innovations of science and technology and build an innovative nation. Therefore, this paper discusses about how to prompt China＇ s science and technology innovations from the view of fiscal anti tax policies.
出处
《当代经济管理》
2010年第3期86-88,共3页
Contemporary Economic Management
关键词
科技创新
财政政策
税收政策
science and technology innovations
fiscal policy
tax policy
