求助中文摘要翻译
来源:百度知道 编辑:UC知道 时间:2024/05/14 10:49:54
鉴于企业进行自主创新的过程存在市场失灵,单纯依靠市场的资源配置,不能够激励企业进行自主创新,政府有必要对这一领域进行宏观调控。在政府可资利用的诸多经济政策中,税收优惠政策独具特色,是最为直接和有效的政策工具。税收优惠政策具有引导资源合理配置,促进经济结构调整,为企业创造宽松发展空间等作用。税收优惠政策的运用对企业自主创新有着重大影响。然而,虽然改革开放以来我国制定了一系列促进企业自主创新的税收优惠政策,对企业的自主创新起到了一定的积极作用,但总的来说,我国现行税收优惠政策在促进企业自主创新方面仍处于较低层次,不能有效刺激企业进行自主创新。我国尚未形成一个针对企业自主创新特点的,贯穿整个创新过程的税收优惠政策体系。
本文主要根据税收优惠政策对企业自主创新的作用机理,结合我国税收优惠政策的现状,分析其利弊,借鉴国外政府利用税收优惠政策促进企业自主创新的经验,提出了完善促进企业自主创新税收优惠政策的建议。鉴于当前情况,研究完善促进企业自主创新的税收优惠政策具有较高的学术价值和重要的现实意义。总之,本文力图对企业自主创新中的税收优惠政策进行多角度的理论剖析,对企业自主创新税收优惠实践提供一些启发性的指导,从而为完善企业自主创新税收优惠创造更好的环境和土壤。
关键词:企业;自主创新;税收优惠政策
In the 21st century, the rapid development of a knowledge-based economy in the context of globalization, a lack of innovation and technological core competence is very difficult to share the results of globalization, national competitiveness in the increasingly to independent innovation as the core technology Strength. China to the increasingly fierce international competition to seize the initiative and eventually developed, it is necessary to the continued development of independent innovation as the fulcrum. Independent innovation for the full implementation of the concept of scientific development and promoting economic growth and optimization of industrial structure, improve the innovation capacity of the whole society is of great significance. Enterprise is the main body of independent innovation, only the promotion of innovative enterprises with independent intellectual property rights, to make our economic and technological development in this highly competitive in the inter