论文部分内容阅读
中国经济由粗放式增长转向以自主创新促进经济长期可持续增长的迫切需要,需要国家的财政政策给予关键性的引导和支持。在技术创新集聚的高新技术产业领域,也提出了由技术改进向技术创造的迫切要求,在财政政策方向上来讲,需要从目前的对于高新技术产业优惠辅助型财政政策转向激励创新导向型的财政政策,本文从激励型的税收政策、研发激励型的政府资助政策、激励型的政府技术采购政策三个方面进行了探讨。
China’s economy has shifted from extensive growth to the urgent need of promoting long-term sustainable economic growth through independent innovation, and it needs the country’s fiscal policy to give crucial guidance and support. In the field of hi-tech industries in which technological innovation converges, the urgent need for technology creation from technological improvement is also put forward. In terms of fiscal policy, it is necessary to shift from the current preferential subsidy-type fiscal policy for high-tech industries to that for stimulating innovation-oriented type Policy, the paper discusses the following three aspects: Incentive tax policy, Incentive-based government subsidy policy and Incentive-based government technology procurement policy.