世界各国均非常重视运用财税政策来提高本国的自主创新能力,特别是那些世界公认的创新型国家,如美国、日本、芬兰、韩国等更是如此。例如,美国里根政府1986年实施的税制改革,其基本指导思想就是保持美国技术创新在世界上的领先地位以及进一步增强美国企业在国际上的竞争力。我? All countries in the world attach great importance to the use of fiscal and taxation policies to enhance their own independent innovation capability, especially those recognized by the world as innovative countries such as the United States, Japan, Finland and South Korea. For example, the basic guiding principle of the tax reform implemented by the Reagan administration in 1986 was to maintain the leading position of U.S. technological innovation in the world and to further enhance the international competitiveness of American enterprises. I?