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自主创新是一个民族进步的源泉和动力,我国应该要广泛运用税收政策来促进自主创新,然而我国目前的税收政策存在不足,对自主创新的促进作用没有得到充分的发挥。本文从鼓励自主创新的必要性入手,对我国现有税收政策的不足进行剖析,并提出完善税收优惠政策、加强与财政政策和货币政策的配合和完善相关配套措施等鼓励自主创新的税收政策。
Independent innovation is a source and motive force for the progress of our nation. Our country should make extensive use of the tax policy to promote independent innovation. However, the current taxation policy in our country lacks in existence and does not give full play to the promoting role of independent innovation. Starting with the necessity of encouraging independent innovation, this paper analyzes the shortcomings of the existing tax policies in our country, and proposes improving the tax preferential policies, strengthening the cooperation with fiscal and monetary policies and improving related supporting measures to encourage independent innovation tax policies.