Summary of Domestic Tax Incentives Based on Independent Innovation

摘要

Based on the tax incentives efficiency, mechanism and policy analysis of three aspects of domestic scholars in recent years, tax incentives and the relationship between innovation summarized, and methods of research on the application of tax incentives were reviewed analysis of the three tax incentives assessment methods, namely: public technology spending evaluation method, enterprise survey evaluation method and effective model evaluation method in China. To effectively promote national scientific and technological innovation system, drawing on foreign experience, we should thoroughly study the theory of tax incentives, gradually establish tax policy to promote enterprises' independent innovation mechanism and evaluation system, and promote the development of China's independent innovation strategy of rapid development.