激励企业技术创新的税收政策研究  

Research on Tax Policies to Promote Enterprise Technology Innovation

作　　者：廖家勤[1] 毛忠滢 

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《科技管理研究》2017年第16期53-60,共8页Science and Technology Management Research

摘　　要：近年来我国税收政策在激励企业技术创新方面发挥了重要作用,但仍存一些不足之处。完善企业技术创新税收激励机制的思路为:重新定位税收优惠政策目标,加大间接优惠比例,税收优惠政策向中小企业倾斜,加大对创新人力资本的优惠力度以及增强政策执行效果。In recent years, the tax policies in China have played an important role in stimulating enterprise technology innovation, but some shortcomings still exist. The ways to perfect the tax incentive mechanism of enterprise technology innovation are to reorient the tax preferential policy target, to increase the proportion of indirect discount, to pay tax preference policy to the small and medium-sized enterprises, to establish a tax incentive mechanism for human capital and to enhance the effect of policy implementation.

关 键 词：企业技术创新 税收政策 激励机制 

分 类 号：F273.1[经济管理—企业管理] F812.42[经济管理—国民经济]