自主创新是一国经济社会发展以及核心竞争力的关键,我国落实自主创新战略必须在政策和制度上采取措施,其中税收是一个重要的调控工具。我国目前促进自主创新的税收激励制度和政策存在不足,有进一步完善和调整的迫切需求。 Independent innovation is the key to a country’s economic and social development as well as its core competitiveness. To implement its independent innovation strategy, China must take measures in its policies and systems, of which taxation is an important regulatory tool. At present, there are not enough tax incentive systems and policies to promote independent innovation in our country, and there is an urgent need for further improvement and adjustment.