激励企业自主创新的税收政策研究-财政学专业论文.docxVIP

AbstractIn Abstract In the process of the future development of Chinas economy and society,the the implementation of innovation driven development strategy will become mains仃eam Vend．In the economic globalization，only by strengthening the indcpendent innovation，occupied the commanding heights of high·tech fields，in order to achieve the development of China’s economy healthy,stable and rapid，and effectivelv improve the comprehensive national strength．China is a developing ot socialist coun咄to catch up with the developed countries in the world the pace economic缸ansformation across the development,independent innovation IS the onlY way which must be passed． In independent innovation，the state promulgated and implemented a lot ot tax incentive policy,which to promote Chinas technology innovatlon and industrialization produced a good effect，in private and foreign-funded enterpnses cu仃ent independent innovation incentive effect is especially remarkable．But from the tax policy of independent innovation in our country,there are still many problems· Therefore，we must as soon as possible to improve Chinas independent innoVatlon tax ot our coun略 incelltive policy and should be based on the existing relevant policies make full use of and learn from the advanced experience and practlce In other countrieS．in order to effectively solve the existing problems· Classical method of this paper uses the method of literature review,qualitatlVe analysis and quantitative analysis combined method，survey method and the肌alysls question， s01ve the question， after expounding the significance of independent innovation．to the domestic and foreign research status make a comprehenslVe this exposition and systematic research，and summarized the significance of writing thesis．In the second part of this paper,the use of market failure，the results of other independent innovation spillover,the substitution effect of Taxation and classical theory model，on the establishment and perfection of the