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近年来,福建省创新创业环境进一步优化,企业创新带动供给侧结构性改革和产业转型升级力度显著增强。作为宏观经济调控重要手段的财税政策,如何更好顺应市场机制,精准施策,激励企业加大研发投入,加快成果转化,是当前财税政策研究的迫切任务。本文从高新技术企业典型实例出发,通过对财税政策环境的梳理,探索激发企业创新内生动力的财税政策着力点。
In recent years, the environment for innovation and entrepreneurship in Fujian Province has been further optimized, and the enterprise innovation has led to a structural enhancement of the supply side and a marked increase in the industrial restructuring and upgrading. As an important means of macroeconomic regulation and control of fiscal and tax policies, how to better comply with market mechanisms, precise policy, encourage enterprises to increase investment in research and development, accelerate the transformation of the results is the urgent task of the current fiscal policy. Starting from the typical examples of high-tech enterprises, this paper explores the focal points of fiscal and taxation policies that stimulate the innovation vitality of enterprises through combing the fiscal and taxation policies and environments.