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新常态下,创新成为经济增长的引擎。由于创新过程需要大量资源以及创新所具有的外部性、风险性等特点,需要政府制定科学有效的财税政策,影响市场机制配置资源的过程,引导和支持创新要素集聚,促进科技成果向现实生产力转化。美国是世界高新技术产业基地,美国政府对高新技术产业的财税政策对我们有很多可供借鉴之处。美国扶持高新技术、新兴产业发展的财政政策美国最早建立对高新技术企业的财
Under the new normal, innovation has become the engine of economic growth. Because the innovation process requires a lot of resources and the externalities and risks of innovation, it is necessary for the government to formulate a scientific and effective fiscal and taxation policies, to influence the market mechanism in allocating resources, to guide and support the gathering of innovative elements and to promote the transformation of scientific and technological achievements into real productive forces . The United States is the world’s high-tech industrial base. The U.S. government’s fiscal and tax policies on high-tech industries have many lessons for us. U.S. Fiscal Policy Supporting High-tech and Emerging Industries The earliest U.S. fiscal aid to high-tech enterprises