摘要
在市场经济条件下,税收政策对于鼓励增加科技投入,增强自主创新能力,针对性强,作用直接,效果明显,是促进科技创新的最为有效的政策工具,能够充分调动各方面的科技创新积极性。文章探讨了科技创新的涵义,并且从企业和政府两个角度出发来分析税收政策与科技创新的关系,客观评价税收政策在促进科技创新方面所发挥的作用。
In the market economy, tax policy has the function of directly encouraging investment of science and technology and strengthening innovative capacity with the feature of strong pertinence and evident effect. This paper explores the innovation of science and technology and analyzes the relation between tax policy and innovation of science and technology from the vantage of corporation and government, objectively evaluating the promoting function of tax policy in the innovation of science and technology.
出处
《安阳师范学院学报》
2009年第4期24-27,共4页
Journal of Anyang Normal University
基金
2008年度河南省软科学研究计划项目<科技创新税收政策研究>(项目编号:08240043069)的阶段性成果
关键词
税收政策
科技创新
税收优惠
tax police
innovation of science and technology
tax preference
