建立负企业所得税制度 促进中小企业自主创新

如何突破为数众多的中小企业自主创新的瓶颈,增强中小企业自主创新的动力和能力,把自主创新的＂国家意志＂转变为中小企业的＂自主行为＂,已成为学术界和政府部门目前所关注的一个重要的研究课题。文章在剖析企业自主创新特点的基础上,阐述了我国目前的中小企业自主创新的特征以及＂负企业所得税＂税式支出的概念和运作机制,进而论证了＂负企业所得税＂税式支出对中小企业自主创新的激励效应。

Establishment of the Negative Income Tax System for the Enterprises to Promote the Independent Innovation of Medium and Small Enterprises

How to break through the bottleneck of the independent innovation of the numerous medium and small sized enterprises,strengthen their motive power and ability for independent innovation and turn the ＂ will of state＂ for independent innovation into the ＂ voluntary（directed） behavior＂ of the medium and small enterprises has become an important research subject to which the academic circle and government departments have paid close attention.This article,on the basis of analyzing the characteristics of the independent innovation of the enterprises,elaborates the current characteristics of the independent innovation of the medium and small enterprises and the tax expenditure concept and operation mechanism of ＂ negative income tax of enterprises＂ in our country,further demonstrating the incentive effect of tax expenditure of ＂ negative income tax of the enterprises＂ on the independent innovation of the medium and small enterprises.