如果说微观层面的理性和宏观层面的理性相矛盾是科技创新资金来源不足的主要症结,那么通过增加科技创新资金来源的制度创新才能改变我国研发(R&D)经费占GDP的比只有百分之一左右的尴尬局面。激励企业创新要开四道“渠”: “创新退税”企业把一个新产品推向市场要经过很多环节,都需要资金的注入。如果企业没有较为充足的科技创新资金,整个社会的技术进步将无从谈起。 “创新退税”指工业企业把其一定比例的销售收入(比如3%),称为科技创新税,法定存入国有银行的本企业专用账户(科技创新账户),应该企业进行科技创新活动发生费用后,经本地“法定”专家组认定(确实是科技创新所发生的费用)后,科技创新账户下的存款 If the rationality at the micro level and the rational contradiction at the macro level are the main cruxes of the scarcity of funds for science and technology innovation, we can change the proportion of our R & D expenditure to GDP by only one percent About the embarrassing situation. Encourage business innovation to open four “Drainage ”: “Innovation tax rebate ” Enterprises to a new product to go through many aspects of the market, all need capital injection. If the enterprises do not have sufficient funds for scientific and technological innovation, the technological progress of the whole society will be impossible to talk about. “Innovation tax rebate ” refers to the industrial enterprises to a certain percentage of their sales revenue (such as 3%), known as scientific and technological innovation tax, statutory deposits of state-owned banks of the enterprise-specific accounts (scientific and technological innovation accounts), enterprises should conduct scientific and technological innovation activities After the expenses occur, the deposit under the science and technology innovation account after the local “statutory ” expert group determines (indeed, the expenses incurred in the technological innovation)