江苏省支持企业科技创新的财政政策分析  

Fiscal Policy Analysis of Jiangsu Province Supporting Enterprise Technology innovation

作　　者：许缦[1] Xu man(Nanjing University of Technology Zijin College,Nanjing,Jiangsu 210046)

机构地区：[1]南京理工大学紫金学院

出　　处：《江苏商论》2019年第12期101-105,114,共6页Jiangsu Commercial Forum

基　　金：2018年江苏省社科应用研究精品工程财经发展专项课题“江苏省促进企业科技创新财政政策工具和体系研究”(项目编号：18SCC-06)的阶段性成果

摘　　要：企业科技创新离不开政府财政政策的支持和引导。对此,本文首先从经济学角度分析了财政介入企业科技创新的现实依据,然后结合江苏省财政科技创新的相关政策和数据,从财政科技投入、税收优惠、政府采购政策几个方面分析了江苏省财政政策应用于企业科技投入的现状及存在的问题,最后结合存在问题提出江苏对策。Enterprise technology innovation needs the support of government fiscal policy.Firstly,this paper analyses the reasons of finance support for enterprise's technological innovation from the economic point of view.Then based on the relevant policies and data of Jiangsu Province's fiscal scientific and technological innovation,this paper analyses the current situation and existing problems of Jiangsu Province's fiscal policy applied to enterprise's technological investment from the aspects of fiscal scientific and technological investment,tax incentives and government procurement policies.Finally,the paper puts forward fiscal policy suggestions to enhance the scientific and technological innovation ability of enterprises.

关 键 词：江苏省 财政政策 企业科技 创新 

分 类 号：F40[经济管理—产业经济]