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借鉴典型国家科技创新国际经验,在财税改革背景下提高科技创新税收政策的法律层次,健全税收法律体系,考虑科技创新全生命周期,建立科技创新阶段性税收政策;适度提高科技创新税收政策优惠力度,调整税收优惠方式,保障投资者合理回报;促进全社会创新意识的培养,健全企业创新人才的税收激励机制,建立健全以市场为导向、产学研相结合的科技创新体系。
Learn from the typical international experiences of national science and technology innovation, raise the legal level of tax policy of science and technology innovation in the background of fiscal and tax reform, improve the tax legal system, consider the entire life cycle of science and technology innovation and establish the tax policy of science and technology innovation stage; moderately improve the preferential tax policy of science and technology innovation , Adjust tax incentives, and ensure investors’ reasonable returns; promote the cultivation of innovation awareness in the whole society; improve the tax incentive mechanism for enterprise innovative talents; and establish and perfect a scientific and technological innovation system that is market-oriented and integrates production, study and research.