由于企业、市场和政府的原因,我国产业集群技术创新一直动力不足,迫切需要政府的介入.各国一般采用国家直接投资和实行税收优惠政策来激励集群企业的技术创新.本文主要从税收政策角度入手,对他国促进企业技术创新的税收政策进行分析,并得出促进我国产业集群技术创新税收政策的启示.“,”Due to combining reasons from enterprises,market and government,industrial cluster innovation has been less motivated in our country,thus technological innovation of industrial cluster demands for government intervention.Many countries generally use national direct investment and tax incentives to encourage enterprises to adopt technological innovation.From the viewpoint of tax policy,this paper mainly analyzes and studies tax policies advancing enterprise innovation in other countries,educes some inspiration about tax policy promoting industrial cluster innovation in China.