《提高企业自主创新的税收政策选择》最终稿.docVIP

内蒙古财经大学本科毕业论文 提高企业自主创新能力的税收政策选择 内 容 提 要 随着经济全球化的不断发展，企业在促进一个国家社会、经济、文化等方面的发展起着不可替代的重要作用。而自主创新是一个民族进步的灵魂，是国家兴旺发达的不竭动力。提高企业自主创新能力，是提高我国国际竞争力的迫切需要。把提高自主创新能力作为科技发展的战略基点和调整产业结构、转变增长方式的中心环节，努力将我国建设成为自主创新型国家，这就使得提高企业自主创新能力的税收政策选择显得尤为重要。自主创新是时代发展的需要。在市场经济条件下，税收是政府通过市场调节资源配置的主要手段，对企业的自主创新活动有着重要影响。在探讨税收激励企业自主创新机理的基础上，分析我国现行政策存在的问题，提出了激励企业自主创新的税收政策建议。 关键词：自主创新、激励、税收政策、税收优惠 Abstract With the continuous development of economic globalization, enterprises play an irreplaceable role in promoting the development of a countrys social, economic, cultural and other aspects. And independent innovation is the soul of a nations progress, is an inexhaustible motive force for the prosperity of the country. Improving the capability of independent innovation is an urgent need to improve the international competitiveness of our country. To enhance the capability of independent innovation as the development of science and technology strategic basis and adjust the industrial structure, change the growth mode of the central link, in an effort to build China into a type of independent innovation and international, which makes the tax policy of improving the capability of independent innovation of enterprises is particularly important. Independent innovation is the need of the development of the times. Under the condition of market economy, tax revenue is the main means to regulate the allocation of resources through the market, which has important influence on the enterprises independent innovation activities. On the basis of discussing the mechanism of independent innovation of tax incentives, the problems existing in Chinas current policies are analyzed, and the suggestions of tax policy for the independent innovation of enterprises are put forward. Key words : Independent Innovation, Incentive, Tax Policy, Tax Preference 目录 一、 政府介入自主创新领域的理论依据 1 （一） 自主创新活动过程的不可分割性 1 （二） 自主创新活动结果的不确定性 1 （三） 自主创新活动收益的非独占性 2 二、 我国企业自主创新现状及存在问题 2 （一） 我国企业自主创新的现状 2 （二） 我国企业自主创新存在的问题分析 4 三、 提高企业自主创新能