科技税收优惠政策落实的现状与对策研究——以江苏省为例  

On the Status Quo of Implementing Science and Technology Tax Preference Policy and Its Countermeasures—A Case of Jiangsu Province

作　　者：张雯[1] 张华[1] 孙琳[1] 

机构地区：[1]江苏省科学技术情报研究所,江苏南京210042

出　　处：《企业科技与发展》2012年第8期21-22,共2页Sci-Tech & Development of Enterprise

摘　　要：科技创新活动的离风险性,使得从事科技创新活动的经济主体的收益具有很大的不确定性。政府一般采用财政税收政策来弥补市场调节的不足,补偿企业由于进行科技创新所带来的利益损失,尤其是通过税收收入让渡等方式进行调控争引导,鼓励企业的创新活动。文章阐述了江苏省利用科技税收政策引导企业开展科技创新、促进企业提升核心竞争力的举措和成效,并针对江苏省科技税收优惠政策落实的现状和问题提出对策建议。Owing to the high risk of scientific and technological innovation activities, the returns of economic bodies remain rather uncertain. Government usually uses fiscal taxation policy, especially tax revenue delivery to compensate for the loss of market adjustment and enterprises＇ interest loss, which in turn encourage enterprise to engage in more innovative activities. The paper illuminates the measures and effects that Jiangsu employs science and technology tax policy to lead enterprises to carry, out scientific and technological innovation and advance them to enhance core competitiveness and puts forward solutions to it according to the status quo and problems of the implementation of the tax preference in Jiangsu.

关 键 词：科技税收优惠 落实 江苏省 

分 类 号：F812.42[经济管理—财政学]