The Research On Fiscal And Tax Policies About Innovation In Hubei

With the arrival of the era of knowledge economy, the influence of economic globalization and international competition is increasing. Each country pays more attention to the role of science and technology innovation and takes scientific and technological innovation as the basic strategy .At present, our country has already set up relatively complete basic research system and wide coverage of technical supply system. However, Chinese science and technology innovation development is out of balance with distinct regional. The ability of innovation in science and technology of eastern coastal cities is superior to other cities .we must pay attention to other areas'development of science and technology innovation to achieve the full development all over the county.This paper selects Hubei province whose education and science and technology resources in central region is relatively rich as the research object. In order to boost the development of science and technology, Hubei province promulgated"Hubei Provincial Party Committee and Hubei The People Government has a decision about Enhancing Autonomous Innovation Ability to build innovative Hubei","Hubei tax official has a opinions on the Implementation of a series of Enhancing Autonomous Innovation Ability to build innovative Hubei","General office of Hubei Provincial Party Committee has a notice Enhancing Autonomous Innovation Ability to build innovative Hubei"and a series of documents. These documents play a great role in promoting science and technology innovation of Hubei, But some limitation exists. Based on this background, this paper systematically studies existing fiscal and tax policies in promoting scientific and technological innovation of Hubei basis of latest research result from aboard and put forward some valuable comments.There are five parts in this paper and the structure and content are as follows:First part, introduction. Mainly discuss the research background, significance, status, ideas and methods.Second part, fundamental theories of fiscal and tax policies. Firstly, introduce the connotation, classification and three characteristics of science and technology innovation. Secondly, expounds two important financial measures of the basic concepts of science and technology innovation. Finally, describe the related principles of tax policy of science and technology innovation.Third part, analyses the fiscal and tax policies of innovation-type countries and our country. Through combing the fiscal and tax policies of innovation-type countries and our country, it pays a referential role to research the fiscal and tax policies of science and technology innovation of Hubei.Fourth part, analyses and construct the system of fiscal and tax policies about boosting the development of science and technology of Hubei. Firstly, introduced the present situation of development of technology and the fiscal and tax policies about development of technology in Hubei province, Basic on it, the analyzed the shortage about the fiscal and tax policies in boosting science and technology innovation of Hubei. Finally, in view of existing shortage, construct the system of fiscal and tax policies about boosting the development of science and technology of Hubei. It is the core content of this paper, Including constructing financial system and tax system.Final part, conclusion. It includes summary studies and prospect for the further related studies. Including research results and shortage.