创新是一个民族进步的灵魂,是一个国家兴旺发达的不竭动力。本文在介绍自主创新概念的基础上分析了企业自主创新需要财税政策支持的必要性;给出了面向企业自主创新的财税政策框架体系;并从我国的国情出发提出了相关完善我国财税政策以鼓励企业自主创新的建议。 Innovation is the soul of a nation’s progress and an inexhaustible motive force for the prosperity and development of a country. Based on the introduction of the concept of independent innovation, this paper analyzes the necessity of financial and taxation policy support for independent innovation of enterprises, gives the framework of fiscal and taxation policy oriented to independent innovation of enterprises, and proposes the relevant fiscal and taxation policies to encourage and encourage China’s national conditions. Enterprise independent innovation proposal.