鼓励创新的税收政策以及改良意见(英文)(精选).docxVIP

Abstract: Tax incentive policy can be seen as one of the main instruments of innovation policy. As a developing country, China’s tax system to stimulate innovation isn’t developed as well as some developed countries. But during these recent years, especially after the Medium- and Long-term National Strategic Plan for Science and Technology Development (2006-20) (MLSTSP) was adopted by the Chinese government in 2006, some major changes have been made to overcome the drawbacks of the former system. In this article, we’ll firstly discuss some tax policies taken after the adoption of MLSTSP, and then we’ll provide some other suggestions taking into account both some foreign national experiences and China’s national conditions. We’ll analyze for each specific policy why and how it may result in a mitigation of the negative effects of the former policies. Introduction Innovation is very powerful for economic development. From the beginning of 1980s, it was recognized that the role of technological factors and of innovation could be more powerful than many other tools to stimulate economy. In the 2010 OCDE report, it was pointed out that “research and innovation allow economies to do more with their resources, a point of particular relevance in a climate in which governments, firms and households are all seeking to meet their goals at lower cost”. Besides, innovation plays a role in building “the world we want to see”. “Scientific advance and innovation have long been the drivers of industrial renewal, with new ideas creating new sources of economic growth and more dynamic firms displacing less efficient ones. But innovation is increasingly viewed as a tool to take economies in new directions” [1]. In fact, the importance of innovation is high valued by almost all the countries and the only problem is how to boost innovation. Economists working at OCDE saw Innovation as something that the government should play a central role in. Although significant efforts were made i