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科技创新不仅需要国家给予财政援助、进行教育改革、强化知识产权的法律保护 ,也需要国家税收制度的支持与激励 ,而我国现行税收法律制度不仅没有体现这一要求 ,而且存在着诸多阻碍科技创新的因素 ,因此 ,改革现行税制 ,调整现有税法 ,建立有效的科技税收优惠援助制度和科技税收激励机制 ,是鼓励和推进科技创新的重要举措。
Technological innovation not only requires the state to provide financial assistance, carry out education reform, and strengthen the legal protection of intellectual property rights, but also the support and incentives of the state tax system. However, the current legal system of taxation in our country not only fails to reflect this requirement, but also has many obstacles to scientific and technological innovation Therefore, reforming the existing tax system, adjusting the existing tax law, establishing an effective tax relief system for science and technology and stimulating the tax system for science and technology are important measures to encourage and promote technological innovation.