一、对企业自主创新实施财税政策支持的必要性1．自主创新的公共物品性质。自主创新活动具有公共物品性质,在自主创新的过程中存在利益外溢,影响了企业的获利能力和自主创新的积极性,所以需要政府的干涉,即采取财税政策来鼓励企业自主创新。自主创新活动的公共物品性质表现在:第一,新技术的开发者很难把其研究开 First, the necessity of implementing fiscal and taxation policy support for independent innovation of enterprises The nature of autonomous innovation of public goods. The activities of independent innovation have the nature of public goods, and there are spillovers in the process of independent innovation, affecting the profitability of enterprises and the enthusiasm of independent innovation. Therefore, government intervention is needed to encourage enterprises to innovate independently by adopting fiscal and tax policies. The nature of public goods for independent innovation activities is manifested in the following aspects: First, it is very hard for developers of new technologies to open their research