高新技术企业财税政策的创新激励机制研究  

Research on Innovation Incentive Mechanism of Fiscal and Tax Policies for High-tech Enterprises

作　　者：沈春玮 SHEN Chun-wei(Anhui Institute of International Business,Anhui,Hefei 230000)

机构地区：[1]安徽国际商务职业学院,安徽合肥230000

出　　处：《贵阳学院学报(自然科学版)》2025年第1期32-35,46,共5页Journal of Guiyang University:Natural Sciences

基　　金：安徽省人文社科项目:“长三角一体化”背景下税收激励对安徽高新技术产业创新升级研究(2021XJSK03)。

摘　　要：随着创新驱动发展国家战略的深入实施以及供给侧结构改革的不断推进,高新技术企业对科技创新研究活动的投入日益增多,但由于技术创新存在高风险、外部性属性特点,高新企业创新驱动发展需得到政府的积极扶持与大力帮助。政府以财税优惠政策来对企业的创新实践形成激励,不断完善政策制度体系,改进创新事前、事中、事后激励模式,重视和推进产学研创新平台建设发展,加大对人才培养与引进的激励力度,由此为企业进行技术创新营造了良好的环境与条件,企业因此也在创新驱动发展中取得了更大的成就。本文将针对高新技术企业财税政策的创新激励机制展开研究。With the in-depth implementation of the national strategy of innovation-driven development and the continuous advancement of supply-side structural reform,high-tech enterprises are increasingly investing in scientific and technological innovation research activities,but due to the high-risk and externality attributes of technological innovation,high-tech enterprises need to be supported by the government's active support for innovation-driven development and vigorously help.The government to financial and tax incentives to form incentives for enterprise innovation practice,and constantly improve the policy system,improve the innovation before,during and after the incentive model,pay attention to and promote the development of industry-university-research and innovation platform construction,and increase incentives for the training and introduction of talent,which creates a favourable environment and conditions for enterprises to carry out technological innovation,and thus enterprises have achieved greater success in innovation-driven development.The following is a study on the innovation incentive mechanism of high-tech enterprises'fiscal and tax policies.

关 键 词：高新技术企业 财税优惠政策 创新激励机制 

分 类 号：F276.44[经济管理—企业管理] F812.42[经济管理—国民经济]