analysis of incentives for technological innovation in tax policy-oriented（分析税收激励技术创新的政策性）.docVIP

Analysis of incentives for technological innovation in tax policy-oriented Paper to write net: [Abstract] tax policy at all stages of technological innovation have some incentives, but in different stages of their role is different. Tax policy to promote technological innovation should follow the short-term objectives and long-term goal of combining principles, specific objectives stages, including the principle, the principle of object classification, principles and measures layered process of sub-principles in the implementation of policies to adjust the existing preferential tax policies for technological innovation, to correct the unequal treatment of enterprises: to strengthen the tax on enterprise technology R amp; D part of the incentive to establish the core of research and development tax; innovation tax incentives for scientific and technological achievements into the policy; develop technological innovation stage of industrial production tax incentives. [Keywords] technological innovation; tax incentives; technology tax incentives I. Introduction On ‘innovation’ is, there are many interpretations, but also such as ‘innovation’, ‘technological innovation’ and ‘technological innovation’ and other references, but its very nature, including scientific and technological levels of innovation, science and innovation is mainly basic research innovation, universities and research institutions in general carried out; technical innovation, including applied technology research, experimental development and commercialization of innovative technologies to enterprises as the main body by the Austrian-American economist Joseph ?First, Schumpeter’s ‘innovation’ refers to a never about the introduction of new combinations of production factors of production systems, including five specific circumstances: the introduction of a new product or a product of new quality; to adopt a new production methods; open up a new market; to obtain a raw material or semi-fi