典型创新型国家自主创新激励的财税政策

本文选取了美国、法国、日本、澳大利亚、韩国、新加坡和印度等当代具有代表性的创新型国家,对其自主创新激励政策从财政、税收两个视角分别做了总结和比较,通过分析发现,政府的主导作用、企业的主体作用、人的能动性和对创新过程的尊重是其设计财税激励政策的共同特点。因此,我国自主创新财税激励政策也可参考国外经验,结合我国国情做上述四个方面的改进。

An Analysis on Fiscal Policies Promoting Autonomous Innovation in Typical Innovative Countries

This paper makes a comparative analysis on fiscal policies promoting autonomous innovation in some typical innovative countries including the U.S.A,France,Japan,Australia,Korea,Singapore and India.After a detailed analysis the paper summarizes four characteristics in common concerning fiscal policies promoting autonomous innovation:the predominant role of government,the entity role of enterprises,the initiative role of human beings and paying more attention to the process of innovation.Drawing upon the successful practice from these countries as reference,fiscal policies promoting autonomous innovation should fur-ther be improved in these four aspects in our country.