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在科学技术迅猛发展的今天,通过科技创新促进产业结构升级已成为打造经济升级版的必经之路。而税收政策对于推动创新型国家建设和加速企业创新进程,无疑起着重要作用。如何发挥好税收政策对科技创新的推动作用?笔者认为,要从以下几方面着手,让科技创新潜力更好地释放出来。一是增加普惠性政策,降低政策适用门槛。目前,针对科技创新的税收优惠政策已相当丰富,但大多是
With the rapid development of science and technology, promoting industrial structure through technological innovation has become the only way to create an upgraded economy. The tax policy undoubtedly plays an important role in promoting the construction of an innovative country and accelerating the process of enterprise innovation. How to give full play to the role of tax policies in promoting scientific and technological innovation? The author believes that the following aspects should be taken into consideration so that the potential for scientific and technological innovation can be better released. First, increase the inclusive policy and lower the threshold for policy application. At present, preferential tax policies for technological innovation are quite abundant, but mostly