促进我国企业技术创新的税收政策研究-财政学专业论文.docxVIP

中 文 摘 要 改革开放 30 多年来，面对国内外的新形势，我国作出了坚持科学发展观、 走新型工业化道建设社会主义新农村等方针，并将增强自主创新能力、培养创新 性人才作为调整产业结构、转变经济增长方式的中心环节。由于技术创新具有公 共性、外部性、不确定性和风险性等特点，私人创新的边际收益小于社会创新的 边际收益，这样必然造成私人企业不愿进行更多的创新，导致社会创新资源的投 入不足。正是由于在技术创新的某些存在市场失灵，所以政府在一领域必须进行 干预。随着科学技术的不断发展，经济全球化和一体化进程不断加快，现代经济 的竞争也逐渐演变为科技实力的竞争。近年来我国政府采取了多种税收优惠政策 促进企业技术创新，但是与发达国家相比我国的税收政策还存在一定的不足，所 以对税收政策的研究具有理论和实践意义。 关键词：技术创新 研发投入 税收优惠政策 Abstract 30 years of reform and opening up, face the new situation at home and abroad, China has made adhering to the scientific development concept, a New Industrial Road, building a new socialist countryside, the guiding principle, and will enhance the ability of independent innovation, cultivate innovative talents as adjusting the industrial structure, changes in the central link of economic growth. As with the public nature of technological innovation, externalities, uncertainty and risk characteristics of private innovation and social innovation marginal revenue is less than the marginal revenue will surely result in the private sector do not want to have more innovation, leading to social innovation resources shortage. It is because of some technical innovation market failure exists, the Government must intervene in a field. With the continuous development of science and technology, economic globalization and accelerating the integration process, competition in the modern economy has gradually evolved into scientific and technological strength of the competition. In recent years, Chinese government has taken a variety of tax incentives to promote technological innovation, but compared with developed countries, Chinas tax policy there is still a shortage, so the research on tax policy in theory and practice. Key words: technology innovation，RD investment，Preferential Tax Policies 目 录 HYPERLINK \l _bookmark0 中文摘要 ....................................................................................................................... I HYPERLINK \l _bookmark1 英文摘要 ................................