摘要
企业技术创新与财税政策的关系密切。要认真分析制约企业技术创新的财税因素 ,充分借鉴国外运用财税政策促进企业技术创新的作法 ,有效完善财税政策 。
Technological innovation of the enterprises is closely related to the finance and taxation policy. We should carefully analyze the finance and taxation factors which restricts the innovation,fully using for reference foreign experiences in the application of the finance and taxation policy to promote innovations, in order to effect perfection of finance and taxation policy,and promote technological innovations in the enterprise.
出处
《长沙电力学院学报（社会科学版）》
2000年第4期55-58,共4页
Journal of Changsha University of Electric Power(Social Science)
关键词
企业
技术创新
税收
增值税
财政
税负
税制
enterprises
technological innovation
finance and taxation policy
