受诸多因素影响,我国企业远未成为自主创新的主体,亟须政府进行支持。将税收作为支持企业自主创新的重要手段是国际上的通行做法,但我国目前的税收政策并未起到实质性的支持作用。针对这个问题,笔者认为,国家须制定专门的税收政策,在推动税制改革、建立风险防范和分担机制等方面构建一套可持续发展的、有利于企业自主创新的税制体系。 Affected by many factors, our country’s enterprises have not become the main body of independent innovation, and the government urgently needs support. To use tax as an important means of supporting independent innovation of an enterprise is an internationally accepted practice. However, the current taxation policy in our country does not play a substantial supporting role. In response to this problem, the author believes that the state must formulate a special tax policy to build a sustainable tax system that is conducive to independent innovation of enterprises in promoting tax reform, establishing risk prevention and sharing mechanisms.