The Enterprises' Technological Innovation Of Tax Policy Research

30 years of reform and opening up, face the new situation at home and abroad, China has made adhering to the scientific development concept, a New Industrial Road, building a new socialist countryside, the guiding principle, and will enhance the ability of independent innovation, cultivate innovative talents as adjusting the industrial structure, changes in the central link of economic growth. As with the public nature of technological innovation, externalities, uncertainty and risk characteristics of private innovation and social innovation marginal revenue is less than the marginal revenue will surely result in the private sector do not want to have more innovation, leading to social innovation resources shortage. It is because of some technical innovation market failure exists, the Government must intervene in a field. With the continuous development of science and technology, economic globalization and accelerating the integration process, competition in the modern economy has gradually evolved into scientific and technological strength of the competition. In recent years, Chinese government has taken a variety of tax incentives to promote technological innovation, but compared with developed countries, China's tax policy there is still a shortage, so the research on tax policy in theory and practice.