促进中小企业自主创新的财税政策选择

中小企业自主创新对经济增长和增长方式的转变有着重要的意义,但是当前,我国中小企业自主创新发展环境仍存在诸多制约因素。要形成一个鼓励创新的环境,仅靠市场经济是不够的,而财税政策是激励或制约中小企业自主创新发展程度的重要政策环境,必须依靠政府在政策层面给予扶持和资助。基于此,针对制约中小企业发展的瓶颈,对财税政策支持中小企业发展提出建议。

The Choice of Finance and Tax Policy which Can Promote the Small and Medium-sized Enterprise to Innovate Independently

small and medium-sized enterprises for independent innovation on the economic growth and the transferring of the growth has an important meaning,but currently,The development environment of China’s small and medium-sized enterprises for independent innovation still exists many factors,to form an environment that encourages creativity,only on the market economy is not enough,and the finance and tax policy is incentive or restrict the independent innovation of small and medium-sized enterprises development degree of important policy environment,so must rely on the government in the policy level to support and funding.Based on this,aim to the bottleneck of restricting the development of small and medium-sized enterprises,this paper puts forward some suggestions to support finance and tax policy on small and medium-sized enterprises.