促进技术创新的税收政策研究

企业进行技术创新与税收政策息息相关。税收政策通过调节企业技术创新的收益预期，投入的风险，资金供给和人力资本供给对企业技术创新产生的影响。我国目前在促进技术创新的税收政策方面存在不足。本文指出促进技术创新的企业所得税税收优惠立法存在不足、难以有效促进中小企业进行技术创新、优惠政策的税种及其结构不合理等问题。通过对国际上一些发达国家促进技术创新的税收政策的研究，提出了相应的政策建议，比如加大促进中小企业技术创新的税收优惠；从以企业所得税优惠为主向以企业所得税与流转税优惠并重转变；建立风险投资抵免制和增加对技术创新产品的税收优惠制度等政策建议。

关键词：技术创新；税收政策；政策建议
 Research of Tax Policies to Promote Technological Innovation
 ABSTRACT 
Enterprises’ technological innovation is closely related to taxation policies.Tax policies affected technological innovation by adjusting earnings for technological innovation, money supply , the supply of human capital on the impact of technological innovation and reducing investment risk. At present, Chinese tax policies to promote technological innovation still have some problems such as Enterprise income tax incentives legislation is insufficient, to effectively promote the technological innovation of SMEs is difficult and preferential policies and tax issues such as unreasonable structure. Based on the studies of tax policies for technological innovation in some developed countries, this article presents some corresponding policy recommendations. Such as increase tax incentives for SMEs to the promotion of technological innovation ;mainly from the corporate income tax concessions to companies to offer both income tax and turnover tax changes; establish a system of venture capital credit system and increase tax benefits system of products of technological innovation.

Keywords: technological innovation；tax policies；policy recommendations

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