促进我国供给侧技术创新的税收政策探讨  

About China's Taxation Policy on Supply Side of Technological Innovation

作　　者：杨柳[1] YANG Liu(Dongguan Vocational and Technical College, Guangdong Dongguan 523000)

机构地区：[1]东莞职业技术学院,广东东莞523000

出　　处：《延安职业技术学院学报》2017年第4期31-33,共3页Journal of Yan’an Vocational & Technical College

基　　金：东莞市社会科技发展项目<政府资助方式对企业创新投入和创新绩效的影响--基于广东省上市高新技术企业的研究>(2017507156387);东莞职业技术学院院级基金课题<财税激励政策对产业结构调整的影响--基于东莞市产业转型升级的研究>的阶段性成果

摘　　要：技术创新改革是供给侧改革的重要内容,税收政策作为国家经济调控的重要手段,在促进技术创新方面能够发挥重要的作用。本文以我国供给侧改革技术创新为出发点,对供给侧技术创新进行了理论和现实分析,并梳理了我国近年的相关税收政策,分析了存在问题,并提出了新时期促进企业技术创新财税政策的重点和走向。Technology innovation is the important content of the reform of the supply side.The tax policy as an important means of national economic regulation,can play an important role in promoting technological innovation.Based on the supply side in our country reform and technological innovation as a starting point,technology innovation on the supply side is analyzed in theory and reality.And also combed the related tax policy in recent years in our country,analyzes the existing problems,puts forward some fiscal and taxation policy focus and direction to promote enterprise technology innovation in the new period.

关 键 词：供给侧改革 技术创新 税收政策 

分 类 号：F812.42[经济管理—财政学]