The implementation of the innovation-driven development strategy has become the consensus of today’s social development.The party and the government have repeatedly stressed the need to give full play to the leading role of scientific and technological innovation in overall innovation.However,small and medium-sized enterprises have their own small scale,difficult financing,large innovation cost and high innovation risk,which hinder the development of technological innovation of small and medium-sized enterprises.In view of the practical difficulties faced by small and medium-sized enterprises,governments have attached great importance to and promoted it to strategic height,and adopted a series of fiscal and tax policies to promote their technological innovation and development.Our country has developed a series of fiscal and taxation policies to promote small and medium-sized enterprise technology innovation,but policy formulation and implementation of many unfair phenomena exist and invalid or restrain the phenomenon of small and medium-sized enterprise technology innovation.Therefore,how to give support system of small and medium-sized enterprise level,to establish perfect small and medium-sized enterprise technology innovation system,strengthen technological innovation ability,improve the level of innovation.Article is a combination of fiscal and taxation policies to support small and medium-sized enterprise technology innovation,the basic theory and the practice results of relevant literature and research results at home and abroad,using what they have learned the professional knowledge and research methods,the fiscal and taxation policy in our country for small and medium-sized enterprise technology innovation incentive effect,the problems and countermeasures are studied and discussed.First of all,the article makes a detailed analysis and summary of the concept and characteristics of small and medium-sized enterprises.The concept and characteristics of continuous innovation and non-continuous innovation are expounded.It also expounds the theoretical basis of the government’s support for the technological innovation of small and medium-sized enterprises:government and market relationship theory,technological innovation theory,resource basic theory and government planning theory.Then,the article reviewed the state shall support the small and medium-sized enterprise technology innovation by a series of policy measures,the empirical analysis method was used to study the incentive effect of fiscal and taxation policies for small and medium-sized enterprise technology innovation,to distinguish the differences in continuous innovation and discontinuous innovation of small and medium-sized enterprises,and explore studied our country small and medium-sized enterprise technology innovation in the process of the problems existing in the fiscal and taxation policies.Finally,on the basis of summarizing the experience of foreign governments in supporting the technology innovation of small and medium-sized enterprises,combining with China’s practical Suggestions and countermeasures.Considering from the direction of the government,through the fiscal and taxation policy to guide and support of small and medium-sized enterprise technology innovation,to better fulfill government function,promote the stable,rapid and healthy development of small and medium-sized enterprises. |