激励企业技术创新的财税政策:国际经验及启示  

Fiscal Policy for Encouraging Enterprise Technology Innovation: International Experience and Its Enlightenment

作　　者：许强[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《国际税收》2014年第7期50-53,共4页International Taxation In China

摘　　要：财税政策对于促进企业技术创新,实现企业的长远发展,建立创新型国家,意义深远。本文介绍了法国、新加坡和印度激励企业技术创新的财税政策,同时结合我国的实际,提出了提高我国企业技术创新能力的财税政策建议。Fiscal policy plays an important role in promoting enterprise＇s technology innovation, helping to achieve the long-term development and building an innovative country. This paper introduces the fiscal policy for encouraging enterprise technology innovation in France, Singapore and India. Combined with China＇s actual situation, the paper puts forward some suggestions on how to improve our fiscal policy to enhance the innovative ability of the Chinese enterprise.

关 键 词：财税政策 技术创新 创新机制 

分 类 号：F810.42[经济管理—财政学]