Scientific And Technological Innovation Of Tax Policy Research

The economical research already indicates that, the science and technology is the main fountainhead which a country economy grows. Along with market economy flourishing more and more daily, the function of technical innovation is much bigger, it promotes a country's economical growth, enhances the international competition strength, raises the enterprises' core ability. The technical innovation ability mainly refers to the ability of the technical innovation strutting economic society science development. The most important national new developmental strategy is to further consummate the national innovation system, sharpen the national innovation ability. The national innovation ability is the most essential factor which decides a country's international competition strength. The ability of one country's innovation lies on the perfect degree of its innovation system.Since the reform development, our country's economy and the international competition strength had the greater degree enhancement, but our country science and technology competitive ability obviously falls behind, even has the sign of landslide. This has close correlation with the insufficient R&D investment quantity of our country and our imperfect technical innovation system. Party's 16 sessions of five CCP plenary conferences constituted three strategies, one of which is to transform the economical growth way and impel the entire economic society towards the new civilized development path by the science development, the circulation economy and the saving resources. The core of transforming economy growth way is the technology advancement, especially enhancing the enterprise's technical innovation ability. It has become one vital and urgent mission of our government to increase the research and development investment and consummate the science and technology innovation system. Under such historical background, the finance and taxation policy research has important practical significance, it can stimulate our enterprises' technical innovation ability, enhance the enterprises' competitive ability, then speed up the transfer of the economical growth way from extensive to intensive.This article obtains from the theory basis of tax policy involving science and technology innovation. It thoroughly elaborates how to construct the tax policy system of our country's science and technology innovation through the quotation of public finance principle which limits the responsibility scope of finance and taxation in the science and technology innovation system.The article is composed of four parts as follows:First part, introductory remarks. Brief introduction of this article's background as well as domestic and foreign research situation.Second part, the related theoretical analysis of technical innovation. It briefly elaborate the technical innovation background, the theory basis of tax policy involving science and technology innovation as well as the financial responsibility scope in the technical innovation.Third part, our country's encouraging science and technology innovation policy existed and its problem. Elaboration of the investment condition about technical innovation investment as well as the objective limit of current finance and taxation policy.The fourth part, reformation and consummation of the tax policy about technology innovation. It explains how to construct the tax policy system to innovate science and technology from the concrete mentality.