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在市场经济条件下,尤其是对经济处于快速发展阶段的发展中国家,税收政策对于鼓励增加全社会的科技投入、鼓励自主创新的作用十分明显,是促进科技进步、加快产业结构调整、优化资源配置最有效的政策工具之一。因此,制定完善和运用科技税收政策是经济增长方式转型时期建立创新体系最重要和最有效的政策调控手段,也就是说,税收在促进企业自主创新方面具有不可替代的独特作用。
Under the conditions of a market economy, especially for developing countries with a fast-developing economy, the role of the taxation policy in encouraging more scientific and technological input in the whole society and encouraging independent innovation is to promote scientific and technological progress, speed up industrial restructuring and optimize resources Configure one of the most effective policy tools. Therefore, formulating and improving the science and technology tax policy is the most important and effective policy regulation and control means to establish an innovation system during the transitional period of economic growth mode. That is to say, taxation has an irreplaceable and unique role in promoting independent innovation of enterprises.