Research on Taxation Policy to Promoting SMEs' Technological Innovation

摘要

Small and medium enterprises (SMEs) are the significance component of national technology innovation system. Government should encourage SMEs engaging in technological innovation through innovation policy. Taxation policy is one of the widely used policy instrument by most countries. Resources can be allocated more efficient guided by taxation policy. Compared the OECD's taxation policy, analyzed the disadvantages of Chinese taxation policy from three aspects, which are orientation deviation, objects deviation and insufficient support for venture capital, put forward suggestions to consummate the taxation policy.