支持我国科技自主创新的税收政策探讨

实行支持科技自主创新的税收政策，是提升我国科技水平和经济能力，进而调整经济结构、转变经济增长方式的重大举措。完善我国支持企业科技自主创新税收政策的具体思路是：降低企业税费负担；制订促进中小企业发展的税收政策；实施增值税转型；建立对风险投资的税收倾斜政策等。

A Discussion on the Tax Policies Supported by Our Scientific & Technological Independent Innovation

Enforcing the tax policies supported by the scientific and technological independent innovation is to promote our scientific and technological level and economic power, which can regulate our economic structure and change the way of our economic growth. By analyzing the reasons caused by tax policies, put forward some principles on it, reduce tax burden, set up tax policies of promoting the small - and - medium sized enterprises and the tax preference on risk investment.