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提高自主创新能力,建设创新型国家,是今后较长一段时期我国促进科技发展、优化产业结构升级及提升国家竞争力的根本战略部署。如何合理运用税收政策推动我国自主创新能力提升,是当前需要深入思考研究的重要问题。一、我国激励自主创新税收政策的现实不足研发支出(或称R&D支出)是衡量一国自主创新能力的一个重要指标,国外的理论及实证研究大多表明税收优惠政策能够促进研发支出,我国的实证研究结果也基本肯定了税收
Improving the capability of independent innovation and building an innovative country are the fundamental strategic plans for promoting the development of science and technology, optimizing the industrial structure and upgrading the national competitiveness of our country in the longer term in the future. How to use the tax policy reasonably to promote our country’s ability of independent innovation is an important issue that needs to be studied in depth. First, the reality of China’s lack of incentives to stimulate independent innovation of tax R & D spending (or R & D spending) is a measure of an independent innovation capability of an important indicator of foreign theory and empirical research mostly show that tax incentives to promote R & D spending, our empirical The results also basically confirmed the tax revenue