近期我国有效应对美国科技竞争战略的税收政策建议  

Tax Policy Suggestions on China’s Effective Response to American Science and Technology Competition Strategy

作　　者：李厚侬 Hounong Li

机构地区：[1]哈尔滨工业大学(深圳)深圳高质量发展与新结构研究院

出　　处：《国际税收》2021年第11期68-73,共6页International Taxation In China

摘　　要：近期美国科技竞争战略的要点主要包括:基础研究领域继续保持优势,吸引全球人才,充分激发社会主体对于科技创新的投资活力,不断完善科技创新成果转化机制,完善科技创新的国内和国际合作机制,构建保护知识产权的制度体系。本文认为,为应对美国政府科技竞争战略的主张和政策,我国应精准定位税收政策支持科技创新的发力点,为深化税制改革、更加精确实施政策奠定基础。与此同时,以高质量发展为目标,统筹发展和安全,从以上方面不断完善科技创新税收政策体系,全面激发广大人民群众的科技创新活力。The key points of the recent US science and technology competition strategy mainly include:continuing to maintain its advantages in the field of basic research,attracting global talents,fully stimulating the investment vitality of social entities in scientific and technological innovation,constantly improving the transformation mechanism of scientific and technological innovation achievements,improving the domestic and international cooperation mechanism of scientific and technological innovation,and building an institutional system for the protection of intellectual property rights.In response to the claims and policies of the US science and technology competition strategy,China should accurately position the starting point of tax policies for supporting the scientific and technological innovation,so as to lay a foundation for deepening tax system reform and policy implementation.Meanwhile,with the high-quality development as the goal,China should coordinate the overall development and security,constantly improve the tax policy system of scientific and technological innovation from the above aspects,and comprehensively stimulate the scientific and technological innovation vitality of the people.

关 键 词：税收政策 科技创新 科技竞争战略 高质量发展 

分 类 号：F810.42[经济管理—财政学]