Research On The Influence Of Fiscal And Tax Policy On The Independent Innovation Ability Of The Second Industry

The role of technological innovation in the development of the world economy is becoming more and more prominent.And more attention has been paid to the role of independent innovation in the leap-forward development of social economy.The 13th Five-Year Plan puts the innovation as one of the primary goals of the economic and social development over the next five years as well as on building moderately prosperous society.It emphasizes to enhance the independent innovation ability in an all-round way.This article focuses on the fiscal and tax policies on the influence of the second industry's capacity for independent innovation.The article takes 36 industries as the research objects to research on the theory mechanism,historical development,present situation and existing problems on the fiscal and tax policies to promote the second industry.We also build an evaluation index system to evaluate the second industry independent innovation ability of our country at present.We do the empirical tests using 6 years panel data from 2009 to 2014 to research and analysis the impact on financial subsidies and preferential tax policies for this paper.Through theoretical and empirical analysis,this paper draw the following conclusions.First,the independent innovation ability of the second industry is gradually improving,but the innovation ability of different industries is different;Second,the fiscal and tax policies which did not have the desired effect of promoting the second industry independent innovation need to be further improved.In the end,the paper tries to find out the measures to promote the independent innovation of the second industry,such as fiscal policy,preferential tax policy and financial system,and put forward the corresponding policy recommendations for different industries.