演化经济视角下促进企业自主创新的财税政策研究

Study on the Fiscal and Tax Policies to Promote Independent Innovation of Enterprises under the View of Evolution Economy

摘要: 随着中国经济进入“新常态”，供给侧改革的深入推进，如何促进企业自主创新成为推动我国经济持续增长和经济转型能否成功的关键一步，如何制定促进企业自主创新的财税政策成为近年来财税领域的研究热点。本文基于演化经济学的视角研究如何促进企业自主创新的财税政策。使用文献研究法、对比分析法及规范分析法，结合国内现行促进企业自主创新的财税政策的现状，提出中国目前财税政策在支持企业自主创新存在的问题，并从演化经济的角度提出一些建议。

Abstract: As China’s economy has entered the “new normal” and the supply-side reforms have advanced further, how to promote independent innovation has become a key step in promoting the sus-tainable growth of China’s economy and the success of economic transformation. How to formu-late fiscal and taxation policies that promote independent innovation in enterprises has become a research hot spot in the field of finance and taxation. Based on the perspective of evolutionary economics, this article studies how to formulate appropriate fiscal and tax policies to enhance the willingness of independent innovation of enterprises. Using the methods of literature research, comparative analysis methods and normative analysis methods, combined with the problem of China’s current fiscal and taxation policies in supporting independent innovation of enterprises, some suggestions have been put forward from the perspective of evolutionary economy.